Third legacy scheme okayed in Himachal to settle 50,000 VAT, GST cases

March 2, 2023

The state Cabinet, under the chairmanship CM , approved the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme 2023 to dispose of around 50,000 pending tax cases pertaining to the pre-Goods and Services Tax (GST) era.
The Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme 2023 will be notified for three months initially.
Dealers can deposit their taxes along with the prescribed settlement fee, where interest and penalty have been waived.
This is the third such legacy scheme rolled out since 2020 to settle pending casesof Value Added Tax (VAT) and Central Sales Tax (CST), which were later subsumed in the GST.
The State Taxes and Excise Department had earlier floated the Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme-2021. It was applicable for four months initially and had generated a revenue of Rs 91 crore. There were 1.68 lakh pending cases — 13,705 in Solan, 20,108 in Baddi-Barotiwala-Nalagarh, 11,615 in Sirmaur and 9,869 in Una.