TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The appellants made the payment on 25.08.2020 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The dispute was whether this payment would entitle them to discharge obligations under SVLDRS and avail amnesty from interest and penalty. The CESTAT held that the appellants were trying to pay before 30.06.2020, but faced technical glitches. The Department was exploring possibilities to extend the scheme for those issued SVLDRS-3 before 30.06.2020 but couldn't pay. The Supreme Court had extended limitation periods due to the pandemic. The Madras High Court held that the time limit for SVLDRS payment was extended till 30.09.2020. Since the appellants discharged their liability within this permissible time, they were entitled to a discharge certificate under SVLDRS-4, without interest or penalty. The appeal was allowed.
TaxTMI 