Manual processing of declaration filed under SVLDRS, 2019 in order to comply with the directions of the Hon’ble High Courts

Last updated: 19 March 2021

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This notification clarifies the process for manually handling declarations filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. This is in response to directions from various High Courts concerning disputes arising from the scheme. The Board has decided that Designated Committees can now manually process these declarations without needing prior Board approval, provided certain conditions are met. These conditions include the Commissionerate accepting the High Court's order and the counsel agreeing with it.

Instruction No. 01/2021-CX F. No. 267/41/2021-CX-8 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs (Central Excise Wing) New Delhi, Dated: 17th March, 2021 To The Principal Chief Commissioner/ Chief Commissioner of CGST CE (All). The Principal Director General/ Director General (All). The Principal Commissioner/ Commissioner of CGST CE (All). Madam/ Sir, Sub: -Manual processing of declaration filed under SVLDRS, 2019 in ord

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FAQ :

This notification concerns the manual processing of declarations filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, to comply with High Court directions.

Manual processing is being allowed to comply with the directions of the Hon'ble High Courts in cases where the court has ruled in favour of the declarant and remanded the matter back for a fresh decision.

No, Designated Committees no longer need to refer cases to the Board for approval of manual processing, provided the specified conditions are met.

The conditions are that the High Court's order must be accepted by the Concerned Commissionerate, and the counsel representing the case must opine to accept the order.

All declarations processed manually should be reported to the Office of the Director General (Systems) by the 15th of the succeeding month for record-keeping purposes.

Notification No : Instruction No. 01/2021-CX
Source : https://www.cbic.gov.in/Cbec_Revamp_new/resources//htdocs-servicetax/Instruction%20on%20Manual%20processing%20of%20declaration%20under%20SVLDRS.pdf

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