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Sabka Viswas Legacy Dispute Resolution Scheme as proposed in the Final Union Budget, 2019

July 8, 2019[2019] 107 118 (Article)
The Hon’ble Finance Minister Nirmala Sitharaman presented the maiden budget of Narendra Modi 2.0 Government in the Lok Sabha on Friday, the 5th July,2019. In the para 141 of the Budget Speech it was stated by the FM that GST has just completed two years but an area that concerns her is that there are huge pending litigations from pre-GST regime wherein more than 3.75 lakh crore are blocked.
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