Answer: Union Budget 2019
Notes: Recently, the New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that revenue proceedings cannot continue once a discharge certificate is issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). SVLDRS was a one-time amnesty scheme introduced in the Union Budget 2019 to resolve pending disputes related to Service Tax, Central Excise, and 26 other Indirect Tax laws that are now merged under the Goods and Services Tax (GST). It encouraged taxpayers to voluntarily declare and pay unpaid dues.
