Phase-II will also cover petroleum products cases up to 2020-21
Punjab Newsline, Shimla-
The State Government has announced the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025 (Phase-II), providing taxpayers an opportunity to settle pending arrears and cases related to Value Added Tax, Central Sales Tax, Entry Tax, Entertainment Tax and Luxury Tax through one-time settlement. The scheme is open for three months from 1st September to 30th November, 2025.
The objective of the scheme is to reduce litigation and realize revenue from long-pending cases that arose under the subsumed enactments after the introduction of the Goods and Services Tax Act, 2017. Phase-II of the Sadhbhawana Scheme will also cover cases relating to petroleum products up to the year 2020-21, which will significantly help in reducing pendency under non-subsumed enactments as well. The Excise and Taxation department has urged all defaulters to avail this opportunity to amicably resolve their pending cases and contribute towards strengthening the State’s revenue.
A Government Spokesman informed that at present nearly 30,000 cases are pending under various subsumed and non-subsumed enactments across the State and with the introduction of Phase-II of the scheme, the state is expected to realize around Rs. 10 crore.
The Spokesman highlighted that earlier four similar Legacy Case Resolution Schemes had been implemented with encouraging results. Under the Himachal Pradesh (Legacy Cases Resolution) Scheme Rules, 2020, a total of 14,814 cases were disposed of with realization of Rs. 393.21 crore. Similarly, under the Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme, 2021, 20,642 cases were resolved with revenue of Rs. 19.16 crore. In addition, 12,813 cases were resolved under the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025 with revenue of Rs. 40.31 crore, while 898 cases were settled under another phase of the Sadhbhawana Scheme with realization of Rs. 15.03 crore. In total, so far over 49,160 cases have been resolved in the state with a revenue realization of Rs. 467.71 crore.