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A14 EXCISE LAW TIMES [ Vol. 372

DEPARTMENTAL APPROACH & SUCCESS
OF SABKA VISHWAS SCHEME, 2019
(SVLDRS)
DEPARTMENTAL APPROACH & SUCCESS OF SABKA VISHWAS SCHEME, 2019
By
Pramod Kumar Rai, B. Tech (IIT Kanpur), LL.B.
(Gold Medalist), LL.M. (USA)
EX IRS & SR. STANDING COUNSEL, DELHI HIGH COURT,
MANAGING PARTNER - ATHENA LAW ASSOCIATES
SVLDRS, 2019 is a very liberal amnesty scheme
which seeks to cover not only those cases which are pend-
ing in litigation, but even those cases which are part of
ongoing enquiry where litigation is yet to start. Further it also covers those cases
where the decision is against the assessees and the litigation has attained finality
and yet the scheme gives huge amnesty to the assessee in the form of waiver
from 100% of interest, 100% of penalty, etc. and significant portion of tax and
immunity from prosecution, if they pay only a small part of the tax involved
alone under the scheme.
The Finance (No. 2) Act, 2019 in Chapter V has given a self-contained
SVLDRS elaborating the substantive provisions as well as procedural aspects.
SVLDRS, 2019 covers nearly all legacy disputes by paying only a small part of
the tax involved under the scheme. “Amount payable” under the scheme is de-
fined with perfection as under.

Tax dues
Amount payable [Defined u/s 123]
[Defined u/s 121(e)] =
Less
Tax relief
[Defined u/s 124]

However the field formations under C.B.I. & C. are not able to come out
of their revenue bias and continue to act in a manner which is failing the scheme.
With respect to SVLDRS Scheme, all over India, trade is facing two major prob-
lems.
Problem No. 1
Wherever the case involves duty as well as redemption fine, the amount
payable is being calculated by field formation as under which is in clear violation
of definition of ‘amount payable’ under Section 121(e) of the Act, which makes it
difficult for the trade to opt for the scheme.

EXCISE LAW TIMES  1st April 2020  88