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        Service Tax

        SVLDRS - Rejection of application under Sabka Vishwas Scheme -...

        Payment Delay Due to Technical Glitch: Court Supports Leniency for Sabka Vishwas Scheme Applicants in Genuine Cases.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                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 but faced a technical glitch with online banking. - The High Court examined the petitioner's attempt to make payment within the stipulated time and the technical glitch encountered. Referring to similar cases, the court noted that if an assessee is prevented by bona fide reasons, such as technical issues, from making timely payment, they cannot be deprived of the benefits of the Sabka Vishwas Scheme.
                                Note: It is a system-generated summary and is for quick reference only.
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