The scheme will not cover wilful tax evasion, he said. Repeat offenders and offenders against whom enforcement agencies have initiated will also not be eligible. The idea is to de-clutter courts and dispose of cases arising because of differences in the interpretation of GST provisions, the official said. The proposed scheme is likely to be on the lines of the Centre's 'Sabka Vishwas Scheme' of 2019, which sought to resolve all legacy disputes relating to erstwhile service tax and central excise.
