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TMI Blog2023 (2) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... . S. T. L. 192 (Mad.) X X X X Extracts X X X X X X X X Extracts X X X X ..... ble during the period from 2014-15 to 2016-17 under Section 73(2) of the Finance Act, 1994; (ii) I demand Interest under Section 75 of the Finance Act, 1994 for the amount demanded under (i) above; (iii) I impose a Penalty of Rs.52,07,603/- (Rupees Fifty Two Lakhs Seven Thousand Six Hundred and Three only) under Section 78 of the Finance Act 1994; (iv) I impose a penalty of Rs.10,000/- (Rupe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents have not till date considered the petitioner's application as the said amount was credited into the account of the respondents only on 01.07.2020 i.e., one day beyond the deadline. 5. The petitioner has also produced payment details obtained from Canara Bank where they are maintaining their bank account to show that on 30.06.2020, the petitioner had remitted a sum of Rs.19,18,967/- thro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 18.33.54 hours (6.33 pm), the statement of the petitioner that the payment of a sum of Rs.19,18,967/- which is the estimated amount payable by the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 as per form SVLDRS-3 dated 27.02.2020 has been made to the respondents on 30.06.2020, has to be believed as no contra evidence has been produced by the respondents to disprove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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