https://www.taxtmi.com/caselaws?id=401619 Under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, a declaration can lapse where payment is not made within the prescribed time. The Delhi HC noted that the delay here resulted from the petitioner's bank reversing the remittance because of an internal error, but the Designated Committee was not shown to have erred and the refusal to treat the declaration as effective was consistent with the scheme and the relevant transitional provisions. The petitioner was left free to pursue any remedy against the bank, and the requested direction for acceptance of the declaration and issuance of a discharge certificate was not granted. en-us Wed, 09 Dec 2020 00:00:00 +0530 Sat, 12 Dec 2020 07:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401619 Under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, a declaration can lapse where payment is not made within the prescribed time. The Delhi HC noted that the delay here resulted from the petitioner's bank reversing the remittance because of an internal error, but the Designated Committee was not shown to have erred and the refusal to treat the declaration as effective was consistent with the scheme and the relevant transitional provisions. The petitioner was left free to pursue any remedy against the bank, and the requested direction for acceptance of the declaration and issuance of a discharge certificate was not granted. Case-Laws Service Tax Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401619