https://www.taxtmi.com/caselaws?id=408784 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the payment obligation arose on issuance of Form 3 and the quantified amount had to be remitted within 30 days. The Madras HC held that where Form 3 was issued in December 2019 and February 2020, the remittance period had already expired before the COVID-19 lockdown could assist the petitioner, so belated payment could not be accepted and those writ petitions were dismissed. In the remaining petition, where time was still running until the end of March 2020, the effect of the lockdown was left open for further hearing. en-us Tue, 15 Jun 2021 00:00:00 +0530 Mon, 21 Jun 2021 09:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408784 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the payment obligation arose on issuance of Form 3 and the quantified amount had to be remitted within 30 days. The Madras HC held that where Form 3 was issued in December 2019 and February 2020, the remittance period had already expired before the COVID-19 lockdown could assist the petitioner, so belated payment could not be accepted and those writ petitions were dismissed. In the remaining petition, where time was still running until the end of March 2020, the effect of the lockdown was left open for further hearing. Case-Laws Service Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408784