https://www.taxtmi.com/caselaws?id=409415 A delayed remittance under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as a matter requiring administrative consideration rather than direct substantive relief. The petitioner had substantially complied with the Scheme, and the only default was late payment of the amount quantified in Form 3. In view of the difficulties faced by declarants in meeting the prescribed timeline, the Court permitted the petitioner to submit a representation to the Board and directed the Board to decide it within the stipulated time. The merits of entitlement under the Scheme were not adjudicated. en-us Tue, 29 Jun 2021 00:00:00 +0530 Wed, 07 Jul 2021 09:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409415 A delayed remittance under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as a matter requiring administrative consideration rather than direct substantive relief. The petitioner had substantially complied with the Scheme, and the only default was late payment of the amount quantified in Form 3. In view of the difficulties faced by declarants in meeting the prescribed timeline, the Court permitted the petitioner to submit a representation to the Board and directed the Board to decide it within the stipulated time. The merits of entitlement under the Scheme were not adjudicated. Case-Laws Service Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409415