Amnesty offer for pre-GST litigation

In her Budget speech, the finance minister flagged litigation pending from the pre- Goods and Services Tax  period a matter of concern, saying Rs 3.75 trillion in service tax and excise dues was blocked. She proposed an amnesty-cum-dispute resolution scheme to unload this baggage and allow business to move on. The details are in 15 clauses (119 to 134) of the Finance (Number 2) Bill. Called t…