Rejection of declaration under Sabka Vishwas (Legacy Dispute ...

Court Challenges Board's Interpretation of Sabka Vishwas Scheme on Redemption Fines; Calls for Reconsideration to Align with Objectives.

December 30, 2019

Case Laws     Central Excise     HC

Rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - It is not the case of the Board that declarations involving redemption fine cannot be accepted. This court, however, is prima facie of the view that the stand of the Board that in case where redemption fine is imposed and quantified, discharge certificate can only be issued after settlement of redemption fine, is not in consonance with the Scheme which contemplates putting an end to the matter - Matter requires reconsideration.

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