2021 (7) TMI 125 - HC - Service Tax

Settlement under SVLDR scheme was opted - date of payment has been extended - HELD THAT - The petitioner had tendered payment on 30/06/2020 and the amount accordingly had been debited from the account of the petitioner, however, the same came to be recredited in its account. The efforts of the petitioner to pay and have its acknowledgment have been in vain and thus, the petitioner is before this court. It appears that there is no dispute on aforesaid facts and particularly on the tender of payment being made on 30/06/2020. For no fault of the petitioner, the amount was not being accepted. Petition disposed off.

Summary

The petitioner opted for settlement under SVLDR scheme and filed a declaration in Form-1. The designated committee issued Form SVLDRS-3 for a sum payable by 09/03/2020. Payment was tendered on 30/06/2020 but was not accepted. The court granted relief to the petitioner in terms of prayer clause (c). Petition disposed of accordingly.