Court directs payment under Sabka Vishwas Scheme with interest. Petitioner to settle via Demand Draft in a week.

The Court allowed the Writ Petition, directing the petitioner to pay interest on the due amount and settle the case under the Sabka Vishwas Scheme. The petitioner was instructed to make the payment within a week via Demand Draft. No costs were imposed, and the connected Writ Miscellaneous Petition was closed.

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Issues involved:
The issues involved in the judgment include the denial of benefits under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 to the petitioner due to technical glitches in payment processing, despite the petitioner's sufficient bank balance.

Summary:
The petitioner, a service tax assessee, faced adverse orders from the original authority and the Appellate Commissioner, resulting in a tax liability and penalty. The petitioner sought to settle the dispute under the Sabka Vishwas Scheme by filing Form SVLDRS-1, which was accepted. However, when required to pay the due amount by a specified date, technical issues arose during payment processing.

The petitioner attempted to pay the required sum multiple times, but due to technical glitches, the amount was re-credited back into the petitioner's account each time. The Bank confirmed the failed transfer attempts despite sufficient funding in the petitioner's account. The petitioner escalated the issue, but the respondents denied acceptance of the payment under the Scheme.

In the judgment, it was noted that the denial of benefits to the petitioner due to technical glitches was unjustified, especially considering the petitioner's timely attempts and sufficient bank balance. The Court found no fault on the petitioner's part for the failed payments, attributing the issue to technical problems at the Banks or the server maintained by the respondent Department.

Consequently, the Court allowed the Writ Petition, directing the petitioner to pay interest on the due amount and settle the case under the Sabka Vishwas Scheme. The petitioner was instructed to make the payment within a week via Demand Draft. No costs were imposed, and the connected Writ Miscellaneous Petition was closed.

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