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TMI BlogSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... Circulars No. 1071/4/2019-CX dated 27 th August, 2019 and 1072/05/2019-CX dated 25 th September, 2019 on the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 . Subsequently, the Board has received further references from field formations as well as from the trade seeking certain clarifications on the Scheme. 2. The references received by the Board have been examined, and the issues raised therein are clarified in the context of the various provisions of the Finance (No.2) Act, 2019 and Rules made there-under, as follows: (i) Section 123 (c) states that 'tax dues' means, inter alia, where an audit is PENDING and the amount of duty payable has been quantified on or before the 30th day of June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Scheme provides ample safeguards for taking suitable action in case of false declaration of any material particular [ Section129(2)(c) ]. (iii) A doubt has also been expressed whether a party who has filed an ST-3 return and has also paid the dues in FULL before filing the application but still wants to avail the benefits of the scheme for interest on the late paid dues is eligible. In this regard, attention is invited to illustrations (a) and (b) under Para 2(iv) of Circular No. 1072/05/2019-CX dated 25.09.2019 , given in the context of arrears of confirmed demand. It is clarified that these also cover the cases of arrears of tax liability admitted under returns filed on or before 30.06.2019. (iv) Vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax in such matters, subject to the condition that they deposit appropriate pre-deposit as well as the remaining dues, if the case is decided against them eventually. It is clarified that such persons are allowed to file a declaration under the Scheme and avail the benefits. The remaining conditions of the Scheme such as withdrawal of pending cases etc., apart from payment of dues as determined by the designated committee, will still need to be complied by them. (vi) Representations have also been received that the cases where appeals were filed after 30.06.2019 should also be allowed relief under the Scheme. It is stated that such cases are not covered per se. However, if a taxpayer withdraws the appeal and furnishes the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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