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Service Tax - Highlights / Catch Notes

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Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS ...


Court Rules Technical Glitch Should Not Penalize Petitioner in Sabka Vishwas Scheme Payment Delay Case.

April 21, 2022

Case Laws     Service Tax     HC

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - the petitioner paid the amount on the last date by debiting the amount electronically from his bank account. However, after the amount was debited from the petitioner's bank account, it was re-credited back due to technical glitches. - There is no justification in not accepting the declaration of the petitioner under the scheme or in not accepting the payment by the petitioner belatedly. - HC

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