The Himachal Pradesh government has approved the rollout of the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025, extending its scope to include cases under non-subsumed enactments.
The State Value Added Tax Act, which governs petroleum products like diesel and petrol, remains outside the purview of the GST. Under the new scheme, cases related to petroleum products up to the financial year 2017-18 will be addressed, aiming to further reduce the backlog of cases under non-subsumed enactments.
Chief Minister Sukhvinder Singh Sukhu said that the new scheme is expected to resolve approximately 3,500 cases, with an anticipated revenue realisation of Rs 10 crore.
The government, committed to reducing litigation and enhancing revenue realisation, has periodically launched Legacy Cases Resolution Schemes. Following the implementation of the Goods and Services Tax (GST) Act on July 1, 2017, state taxes such as Entry Tax, Entertainment Tax and Luxury Tax were subsumed under the GST.
To address pending cases and disputes under these taxes, the state has introduced three Legacy Cases Resolution Schemes to date. The Chief Minister said that these schemes have successfully resolved 48,269 pending cases, generating revenue of Rs 452.68 crore and providing significant relief to litigants.
Himachal rolls out Sadhbhawana Legacy Cases Resolution Scheme, but only for specific disputes; eyes Rs 10 cr revenue
