Lok Sabha Question No. 1165 (UNSTARRED), answered on 2019-11-25
Subject: Sabka Vishwas-Legacy Dispute Resolution Scheme
Ministry: FINANCE
Asked by: Subrata Pathak, Mohanbhai Kalyanji Kundariya, Rebati Tripura, Sandhya Ray, Ganesan Selvam, Dhanush M Kumar, Vijay Kumar Dubey

## GOVERNMENT OF INDIA MINISTRY OF FINANCE

## DEPARTMENT OF REVENUE

## LOKSABHA UNSTARRED QUESTION NO.1165

TO BE ANSWERED ON MONDAY, NOVEMBER 25, 2019/AGRAHAYANA 4, 1941 (SAKA)

## Sabka Vishwas-Legacy Dispute Resolution Scheme

## 1165.  SHRI SUBRAT PATHAK:

SHRI MOHANBHAI KALYANJI KUNDARIYA:

SHRI REBATI TRIPURA:

SHRIMATI SANDHYA RAY:

SHRI SELVAM G.:

SHRI DHANUSH M. KUMAR:

SHRI VIJAY KUMAR DUBEY:

Will the Minister of FINANCE be pleased to state:

- (a) whether a large number of small taxpayers are facing problem due to pending disputes with the tax administration;
- (b) if so, the total number of such cases that are pending for the last two years and the current year;
- (c) whether the Government has launched Sabka Vishwas-Legacy Dispute Resolution  Scheme,  2019  and  if  so,  the  details  thereof  along  with  its  aims  and objectives;
- (d)  the details of the main components involved in this scheme and the number of disputes that have been resolved since its inception, State-wise;
- (e) the response of the small taxpayers to this scheme; and
- (f) the further steps taken by the Government to resolve pre-GST excise and service tax litigation involving Rs. 3.75 lakh crore?

## ANSWER

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

- (a)  and  (b).  Yes,  Sir.  The  total  number  of  pending  cases  of  Central  Excise  and Service Tax is as under:

| Year               |   No. of Cases |
|--------------------|----------------|
| 2017-18            |         177604 |
| 2018-19            |         166869 |
| 2019-20 (till Oct) |         168114 |

(c).  Yes Sir. The aim of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is to help taxpayers, including small taxpayers, in clearing the baggage of disputes under legacy taxes (Service Tax and Central Excise), which are subsumed in Goods and Service Tax. The scheme is in force from 1.09.2019 till 31.12.2019.

- (d) & (e). The main components of the Scheme are dispute resolution and amnesty. The  number  of    applications  received  from  taxpayers,  including  small  taxpayers, and disputes resolved  as on 18.11.2019 are as under:

| Application received   | Application received   | Application accepted   | Application accepted   |
|------------------------|------------------------|------------------------|------------------------|
| No.                    | Amt. (in Cr.)          | No.                    | Amt. (in Cr.)          |
| 26142                  | 16007.01               | 2828                   | 162.15                 |

*(The data on the Scheme is not being compiled State wise.)

(f)   The Government has enhanced the monetary limits for filing of appeal by the department in Central Excise and Service Tax cases. Further, two benches in the Supreme Court and one bench each in the High Courts of Delhi, Gujarat, Mumbai and Madras have been constituted to hear taxation matters. This will help in early disposal of pending cases.

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