Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025 (Phase-II)

Overview

The Government of Himachal Pradesh, under the leadership of Chief Minister Sukhvinder Singh Sukhu, has launched the Sadhbhawana Legacy Cases Resolution Scheme, 2025 (Phase-II). This initiative provides taxpayers with a one-time opportunity to resolve pending legacy tax disputes, including:

• Value Added Tax (VAT)

• Central Sales Tax (CST)

• Entry Tax

• Entertainment Tax

• Luxury Tax

• Petroleum Products (up to FY 2020-21)

The scheme is open from September 1 to November 30, 2025, aiming to reduce litigation and recover approximately ₹10 crore from around 30,000 unresolved cases statewide The Times of India.

Key Features

• Eligibility: Applicable to taxpayers with pending assessments or additional demands under the aforementioned taxes.

• Exclusions: Does not apply to cases under appeal, criminal proceedings for tax fraud, or erroneous refund cases.

• Procedure: Taxpayers must file a separate declaration in Form SLCRS-01 for each case, accompanied by the calculated settlement fee and all necessary documents TaxGuru.

• Settlement Fee: Varies based on the nature of the tax default and whether returns were filed on time.

• Benefits: Upon completion and issuance of a discharge certificate, taxpayers are granted conclusive relief from any further tax, interest, or prosecution for the matter and time period covered TaxGuru.

Past Success

This initiative follows a series of successful tax settlement schemes in the state:

• 2020 Scheme: Resolved 14,814 cases, generating over ₹393 crore.

• 2021 Swarn Jayanti Scheme: Settled 20,642 cases, bringing in over ₹19 crore.

• 2025 Phase-I Scheme: Addressed 12,813 cases, recovering ₹40 crore, with an additional ₹15 crore from 898 cases.

Collectively, over 49,160 cases ... realizing a total of over ₹467 crore in revenue for the ... Punjab Newsline.

How to Apply

Taxpayers interested in availing of this scheme should:

1. Visit: Himachal Pradesh Tax Department Website

2. Download: Form SLCRS-01

3. Submit: Complete the form with the necessary details and documents

4. Pay: The calculated settlement fee

5. Await: Verification and issuance of the discharge certificate by the designated committee

Contact Information

For assistance or more details, taxpayers can contact:

• Department of Excise and Taxation, Himachal Pradesh

• Website: https://www.hptax.gov.in/