Petitioner sought direction to CGST and Central Excise ...

Tax Authorities Directed to Accept Manual Payment Under Legacy Dispute Resolution Scheme.

January 21, 2025

Case Laws     Service Tax     HC

Petitioner sought direction to CGST and Central Excise Authorities to accept declared amount manually under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. HC held petitioner made bona fide attempt to make payment determined under Scheme but could not due to procedural issues and Covid-19 pandemic. Relying on precedent, HC directed respondents to accept payment specified in SVLDRS-3 along with 9% interest from 30.06.2020 till payment date and grant Scheme benefit to petitioner. Petition allowed.

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