HC allowed the petition, directing respondents to issue manual ...

Taxpayer Wins: Legacy Dispute Resolution Scheme Payment Validated Despite Accounting Technicality Under Section 127(5)

April 23, 2025

Case Laws     Service Tax     HC

HC allowed the petition, directing respondents to issue manual discharge certification in SVLDRS-Form 4. The court found that the petitioner had validly paid the prescribed amount under Section 127(5) of Finance Act, 2019 and Rule 7 of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, despite the payment being recorded under a different head. The undisputed fact that the quantified amount was paid prior to the cut-off date warranted issuance of the discharge certificate, which had been improperly withheld by the respondents.

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