MANU/EXCT/0008/2023
Ministry : Ministry of Finance
Department/Board : Central Board of Indirect Taxes and Customs
Instruction No. : CBIC-6/1/2021-CX-VI Section-CBEC
Date : 06.02.2023
Notification/ Circulars Referred : Circular No. 1072/05/2019-CX dated 25.09.2019 MANU/EXCR/0005/2019
Citing Reference:
Circular No. 1072/05/2019-CX dated 25.09.2019 MANU/EXCR/0005/2019 Referred
To,
1. The Principal Chief Commissioner/ Chief Commissioner of CGST & CE (All),
2. Pr. Director General, Directorate of System and Data Management
3. The Principal Commissioner/ Commissioner of CGST & CE (All),
4. Webmaster.cbic@icegate.gov.in
Madam/ Sir,
Performance Audit Report No. 14 of 2022 "Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019" of C&AG of India (Indirect Taxes-GST, Central Excise & Service Tax)
1. The Performance Audit Report No. 14 of 2022 "Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019" of C&AG of India (Indirect Taxes-GST, Central Excise & Service Tax) which was tabled in Parliament on 21.12.2022, has made certain observations about implementation of the Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) (the 'Scheme'), settlement of cases, realization of tax dues and internal control mechanisms.
2. Briefly, the Audit has, inter-alia, pointed out that some De........