A Bench of Justices RD Dhanuka and SM Modak noted that the object of the scheme is to encourage persons to go for settlement who had bonafide declared outstanding tax dues prior to the cut off date of June 30, 2019.
To implement the object of the scheme, the Central Board Indirect Tax and Customs (CBITC) issued circulars in order to close litigation from pre-GST regime quickly and to grant benefit to the business of availing of the said opportunity.
The High Court in its order asked all the department head to make all endeavours “to unload the baggage relating to the legacy taxes viz. Central excise and service tax that have been subsumed under GST and allow business to make a new beginning and focus on GST.”
Source: Barandbench
