Amnesty offer for pre-GST litigation

The scheme is attractive, since the tax relief is 40-70% of the amount in dispute

In her Budget speech, the finance minister flagged litigation pending from the pre-Goods and Services Tax period a matter of concern, saying Rs 3.75 trillion in service tax and excise dues was blocked. She proposed an amnesty-cum-dispute resolution scheme to unload this baggage and allow business to move on. 

The details are in 15 clauses (119 to 134) of the Finance (Number 2) Bill. Called the Sabka Vishwas (Legacy Dispute Resolution) Scheme, it covers excise duty, service tax and various levies under 26 other laws —education cess, secondary and higher education cess and so on. It applies to claims of the