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TMI Blog2023 (8) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the denial of the benefits under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019, to the petitioner on account of technical glitches cannot be the basis, particularly, when the petitioner had sufficient bank balance - It cannot be said that the petitioner was guilty of any delay in making payments. The amount that was credited has been re-credited back into the petitioner's account on account of technical problem either at the Banks or at the server maintained by the respondent Department for crediting the amount. Therefore, there is no justification in the stand of the respondents Department. Consequently, this Writ Petition has to be allowed and is according allowed. - Honourable Mr.Justice C.Saravanan For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Certain Provisions) (TOLA) Act, 2020, the time was extended for paying the amounts to 30.06.2020. 5. The petitioner made an attempt to pay the amount by issuing cheque in favour of RBI Account No.002000STXP06011212020035644979 for a sum of Rs. 15,28,784/-. On 29.06.2020, the amount was debited from the petitioner's Account bearing Account No.25720200001217 with Bank of Baroda, SSI Branch, Hosur, Tamil Nadu. However, immediately after the amount was debited, the amount was re-credited. The Bank attempted to pay the amount once again on the same day, which was again re-credited back into the petitioner's account. On the following day i.e., on 30.06.2020, an attempt was made and the amount was re-credited back into the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processed by our bank on 29.06.20, the aforesaid amount of Rs. 15,28,784/- got debited in the account and after 30 minutes was credited back in the same account. Despite several attempts to effect the transfer on 29.06.20 and later on 30.06.20 and once again on 14.08.20, Rs. 15,28,784/- the transfer could not be effected. The amount first got debited and after some time, got returned back to the account due to the issue with RBI Account despite the account being sufficiently funded. 9. The petitioner has also enclosed a copy of the same to the Superintendent of Central Excise, Hosur II Division, Hosur, which has been acknowledged on 15.12.2020 by the concerned Officer. 10. The learned counsel for the petitioner has placed reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner had sufficient bank balance. 14. It cannot be said that the petitioner was guilty of any delay in making payments. The amount that was credited has been re-credited back into the petitioner's account on account of technical problem either at the Banks or at the server maintained by the respondent Department for crediting the amount. 15. Therefore, there is no justification in the stand of the respondents Department. Consequently, this Writ Petition has to be allowed and is according allowed. 16. The petitioner shall however pay interest at 13% per annum on Rs. 15,28,784/- from 29.06.2020 till the date of payment within a period of one week from the date of receipt of a copy of this order. This amount shall be tende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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