SVLDRS - failure to deposit the amount within the stipulated ...

Court Rejects Technical Glitch Claim for Late Payment Under SVLDRS, Emphasizes Adherence to Deadline Requirements.

July 11, 2023

Case Laws Central Excise HC

SVLDRS - failure to deposit the amount within the stipulated time period - So far as the alleged technical glitch, as highlighted by the learned counsel for the petitioner, is concerned, when, the other similarly situated declarants have made the payment online, then, accepting the said plea is not justifiable - HC

View Source

← Previous Next →

SVLDRS - failure to deposit the amount within the stipulated ...

Court Rejects Technical Glitch Claim for Late Payment Under SVLDRS, Emphasizes Adherence to Deadline Requirements.

July 11, 2023

Case Laws Central Excise HC

You may also like:

SVLDRS - Benefit of the Amnesty Scheme opted - failure to make payment on account of technical glitch or not - Despite the appellant's assertion of technical glitches,...

SVLDRS - Rejection of application under Sabka Vishwas Scheme - Payment was delayed by one day - The petitioner attempted to make the payment within the stipulated period...

The petitioner failed to deposit the required amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite receiving Form SVLDRS-3 from the...

The appellants made the payment on 25.08.2020 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The dispute was whether this payment would...

SUBKA VISHWAS” [Legacy Dispute Resolution] Scheme Rules, 2019 - petitioner was unable to make payment due to technical glitch - The judgment reiterates the principle...

The High Court considered a challenge to letters issued by the Deputy Commissioner under the Sabka Vishwas Scheme due to the Petitioner's failure to make payment as per...

ITAT affirmed CIT(A)'s directive to grant TDS credit per Form 26AS despite taxpayer's initial failure to claim full credit in tax return due to software technical issues....

Petitioner's denial of benefit under Sabka Vishwas (Legal Dispute Resolution) Scheme 2019 (SVLDRS) for short payment of service tax was challenged. The payment was made...

SVLDRS - The court acknowledged that the petitioner failed to make the balance payment within the extended period due to financial constraints post-COVID-19. However, it...

Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

Levy of penalty u/s 234E - delay of 484 days in filling Form No. 26Q (TDS Return) - technical glitches on the part of the system - The ITAT allowed the appeals, focusing...

Demand of Interest - delayed payment of GST for seven months - difficulty in utilizing the Input Tax credit due to technical glitch - it would be appropriate to leave it...

Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the...

HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return...

SVLDRS - rejection of application for non payment of tax in time - difficulty in making payment through NEFT / RTGS - The facts on record indicates that the amount of Rs....

Quick Updates: