To reduce litigation and enhance revenue realization, the state 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 GST.
Under this 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 Thakur Sukhvinder Singh Sukhu said here on Wednesday that the new scheme is expected to resolve approximately 3,500 cases, with an anticipated revenue realization of Rs 10 crore.
The government, committed to reducing litigation and enhancing revenue realization, has periodically launched Legacy Cases Resolution Schemes, he added.
“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 GST. To address pending cases and disputes under these taxes, the state has introduced three Legacy Cases Resolution Schemes to date,” said Sukhu.
He further said that these schemes have successfully resolved 48,269 pending cases, generating revenue of Rs 452.68 crore and providing significant relief to litigants.