Himachal Pradesh Launches Phase II of Samadhan Legacy Case Resolution Scheme, Open Until November 30

The Himachal Pradesh government has launched the Himachal Pradesh Samadhan Legacy Case Resolution Scheme, 2025 (Phase II) to provide taxpayers with an opportunity to settle outstanding dues and pending cases related to Value Added Tax (VAT), Central Sales Tax, Entry Tax, Entertainment Tax, and Luxury Tax through a one-time resolution. The scheme, which began on September 1, will remain open until November 30, 2025.

A government spokesperson said the initiative is aimed at reducing litigation and generating revenue from long-pending cases under subsumed Acts following the implementation of the Goods and Services Tax (GST) in 2017. Under Phase II of the Samadhan Scheme, cases related to petroleum products up to the year 2020–21 have also been included, which is expected to significantly reduce pending disputes under non-subsumed Acts.

The Excise and Taxation Department has urged all defaulters to take advantage of this opportunity to amicably resolve their pending matters and contribute to strengthening the state’s revenue. The spokesperson noted that around 30,000 cases are pending under various subsumed and non-subsumed Acts, and Phase II of the scheme is projected to generate approximately ₹10 crore for the state exchequer.

Highlighting the success of earlier settlement drives, the spokesperson said that the four previous legacy case resolution schemes have yielded encouraging results. Under the Himachal Pradesh (Legacy Cases Resolution) Scheme Rules, 2020, a total of 14,814 cases were resolved, bringing in ₹393.21 crore. Similarly, the Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme, 2021 settled 20,642 cases, generating ₹19.16 crore in revenue. Under the Himachal Pradesh Samadhan Legacy Case Resolution Scheme, 2025, 12,813 cases were resolved with collections amounting to ₹40.31 crore, while an additional phase settled 898 cases, yielding ₹15.03 crore.

In total, more than 49,160 cases have been resolved so far under these initiatives, contributing ₹467.71 crore to the state treasury.