https://www.taxtmi.com/caselaws?id=409543 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 who missed the remittance deadline because of COVID-19 lockdown disruption was treated as having substantially complied with the scheme. The quantified liability in Form 3 was undisputed, the delay was limited, and the payment portal did not facilitate remittance after the original time limit. In view of the declarant's bona fides and the prior instruction recognising delayed payments in such cases, the Court permitted remittance of the amount with interest and directed the declarant to seek consideration of the declaration by the competent Board. en-us Tue, 29 Jun 2021 00:00:00 +0530 Sat, 10 Jul 2021 08:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409543 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 who missed the remittance deadline because of COVID-19 lockdown disruption was treated as having substantially complied with the scheme. The quantified liability in Form 3 was undisputed, the delay was limited, and the payment portal did not facilitate remittance after the original time limit. In view of the declarant's bona fides and the prior instruction recognising delayed payments in such cases, the Court permitted remittance of the amount with interest and directed the declarant to seek consideration of the declaration by the competent Board. Case-Laws Service Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409543