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Petitioner's denial of benefit under Sabka Vishwas (Legal Dispute Resolution) Scheme 2019 (SVLDRS) for short payment of service tax was challenged. The payment was made on 1st July 2020, one day after the due date of 30th June 2020. The High Court held that the objective of SVLDRS is to resolve tax disputes and disclose unpaid taxes, as observed in Capgemini Technology Services India Limited case. The payment mode, whether under service tax or SVLDRS, is immaterial as the revenue received the payment. Procedural irregularities cannot override substantial justice, and the petitioner's one-day delay was bona fide. Denying SVLDRS benefit would contradict the scheme's objective and cause injustice. Relying on Innovative Antares, Arjun Rampal, and Sitec Labs Ltd. cases, the High Court quashed the impugned communications and directed the respondents to issue Form SVLDRS 4 to the petitioner within four weeks.
Petitioner's denial of benefit under Sabka Vishwas (Legal Dispute Resolution) Scheme 2019 (SVLDRS) for short payment of service tax was challenged. The payment was made on 1st July 2020, one day after the due date of 30th June 2020. The High Court held that the objective of SVLDRS is to resolve tax disputes and disclose unpaid taxes, as observed in Capgemini Technology Services India Limited case. The payment mode, whether under service tax or SVLDRS, is immaterial as the revenue received the payment. Procedural irregularities cannot override substantial justice, and the petitioner's one-day delay was bona fide. Denying SVLDRS benefit would contradict the scheme's objective and cause injustice. Relying on Innovative Antares, Arjun Rampal, and Sitec Labs Ltd. cases, the High Court quashed the impugned communications and directed the respondents to issue Form SVLDRS 4 to the petitioner within four weeks.
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