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Issues: Whether interim relief was warranted in a petition concerning attempted payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, where the remittance allegedly failed because of a challan mismatch and reliance was placed on Instruction No. 1/2021-CX dated 17.03.2021.
Outcome: Notice issued to the respondents. The matter was listed for further hearing, and no final adjudication on the petitioner's entitlement to relief was made.