https://www.taxtmi.com/caselaws?id=373013 A declarant under the Voluntary Compliance Encouragement Scheme, 2013 was required to pay at least 50% of the declared tax dues by the first due date and the balance by the prescribed date. Where the assessee made a bona fide attempt to remit the balance on time but the online payment link failed because of a technical defect beyond control, and the full dues with interest were paid shortly thereafter, a rigid literal reading of the payment deadline was not justified. The rejection of the declaration was therefore unsustainable and the declaration was liable to be accepted. en-us Tue, 20 Nov 2018 00:00:00 +0530 Sat, 05 Jan 2019 07:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373013 A declarant under the Voluntary Compliance Encouragement Scheme, 2013 was required to pay at least 50% of the declared tax dues by the first due date and the balance by the prescribed date. Where the assessee made a bona fide attempt to remit the balance on time but the online payment link failed because of a technical defect beyond control, and the full dues with interest were paid shortly thereafter, a rigid literal reading of the payment deadline was not justified. The rejection of the declaration was therefore unsustainable and the declaration was liable to be accepted. Case-Laws Service Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373013