https://www.taxtmi.com/caselaws?id=397086 The court dismissed the writ petition filed by a private limited company seeking permission to submit manual returns for the Sabka Vishwas Scheme benefit. The court held that the electronic filing rule introduced after 2011 required all returns, including those previously allowed to be filed manually, to be submitted electronically. As the petitioner failed to adhere to the electronic filing requirement within the specified timeframe, the court ruled against allowing manual submission at a later stage for scheme benefits, ultimately denying the relief sought by the petitioner. en-us Fri, 17 Jul 2020 00:00:00 +0530 Mon, 03 Aug 2020 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397086 The court dismissed the writ petition filed by a private limited company seeking permission to submit manual returns for the Sabka Vishwas Scheme benefit. The court held that the electronic filing rule introduced after 2011 required all returns, including those previously allowed to be filed manually, to be submitted electronically. As the petitioner failed to adhere to the electronic filing requirement within the specified timeframe, the court ruled against allowing manual submission at a later stage for scheme benefits, ultimately denying the relief sought by the petitioner. Case-Laws Service Tax Fri, 17 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397086