Lok Sabha Question No. 73 (UNSTARRED), answered on 2020-02-03
Subject: Sabka Vishwas-Legacy Dispute Resolution Scheme
Ministry: FINANCE
Asked by: Sanjay Sadashivrao Mandlik, Bidyut Baran Mahato, Sudheer Gupta, Raghu Ramakrishna Raju Kanumuru, Shrirang Appa Barne, Gajanan Chandrakant Kirtikar

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE LOKSABHA

## UNSTARRED QUESTION NO.73

TO BE ANSWERED ON MONDAY, FEBRUARY 03, 2020/ MAGHA, 14, 1941 (SAKA)

## Sabka Vishwas-Legacy Dispute Resolution Scheme

## 73. SHRI SANJAY SADASHIV RAO MANDLIK:

SHRI BIDYUT BARAN MAHATO:

SHRI SUDHEER GUPTA:

SHRI KANUMURU RAGHU RAMA KRISHANA  RAJU:

SHRI SHRIRANG APPA BARNE :

SHRI GAJANAN KIRTIKAR:

Will the Minister of FINANCE be please to state:

- (a) Whether the Government has started a scheme named Sabka Vishwas Legacy Dispute  Resolution scheme for the tax payers;
- (b) if so, the details thereof along with its salient features and the status of this scheme at present;
- (c)  the  details  of  disputes and cases covered under the scheme along with the details of objectives achieved by implementing this scheme;
- (d) whether big tax payers are shying away from the said scheme while majority of the smaller eligible tax payers have availed of the scheme;
- (e) if so, the details thereof and the reasons therefor along with the steps taken by the Government to attract big tax payers towards the scheme; and
- (f)  Whether  the  Government  has  extended  the  scheme  for  some  quarters  and  if  so,  the  details thereof?

## ANSWER MINISTER OF STATE FOR FINANCE (SHRI ANURAG SINGH THAKUR)

(a) to (f): Yes, Sir.Dispute resolution and amnesty are the two components of the scheme. The dispute resolution component aims at liquidating the legacy cases of Central Excise and Service Tax locked up in litigation, whereas the amnesty component seeks to bring the non-compliant tax payers under the tax net by way of voluntary disclosure. Status of the Scheme is as under:

| Dispute resolution (Legacy Cases)   | Dispute resolution (Legacy Cases)   | Dispute resolution (Legacy Cases)   | Dispute resolution (Legacy Cases)   | Amnesty cases (Cases of voluntary disclosure)   | Amnesty cases (Cases of voluntary disclosure)   |
|-------------------------------------|-------------------------------------|-------------------------------------|-------------------------------------|-------------------------------------------------|-------------------------------------------------|
| Expected Cases                      | Expected Cases                      | Applications received               | Applications received               | Applications received                           | Applications received                           |
| No.                                 | Amt. (in cr.)                       | No.                                 | Amt. (in cr.)                       | No.                                             | Amt. (in cr.)                                   |
| 182515                              | 364791                              | 161824                              | 87828                               | 27391                                           | 1995                                            |

As can be seen, a majority of the eligible cases (legacy cases) have come under the Scheme. In order to encourage the remaining cases, including bigger cases,   to come under the Scheme, the period was extended  for  15  days  from  31.12.2019  to  15.01.2020.  Further,  the  government  has  carried  out outreach programmes and appropriate media campaign to create awareness.

*****