Scheme for resolution of legacy cases notified

Tribune News Service

Shimla, December 29

The state government has notified the Himachal Pradesh Swarn Jayanti Legacy Cases Resolution Scheme, 2021 for settling and disposing of all pending cases and recovering arrears in cases under litigation, a spokesperson for the state Taxes and Excise Department said here today.

He said that it is an ambitious scheme meant for pre-GST taxpayers to pay their liabilities and resolve their disputes. Under the scheme, the taxpayers could pay outstanding amounts and be free from any consequences under law. The taxpayers would get substantial relief as they have to pay only the settlement fee in lieu of interest and penalties.

The taxpayers struggle to compile documents, collect pending statutory forms and prepare reconciliations to complete assessments. Even after the GST roll out, companies, industries and dealers are still facing disputes pertaining to the earlier regime.

He said that the scheme would be valid for six months from the date of its publication in the official gazette and would be implemented in two phases. In the first phase of four months, a dealer was required to pay tax along with the settlement fee at 10 per cent. In the second phase of two months, he would have to pay 150 per cent of the settlement fee, as applicable in the first phase, along with the tax.

The stakeholders or dealers may apply under the scheme by visiting the circle or district offices of the department. They would have to deposit a settlement fee online in the relevant head of account of the subsumed enactment and no manual fee would be accepted,