https://www.taxtmi.com/caselaws?id=415573 Payment of quantified dues under Form-3 of the Sabka Vikas (Legacy Dispute Resolution Scheme), 2019 was treated as a compliance requirement covered by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The Act extended time limits for completion or compliance of specified actions under relevant indirect tax laws falling between 20 March 2020 and 29 September 2020 up to 30 September 2020. A liberal reading permitted delayed remittance within the extended period, preventing earlier non-payment from being fatal and allowing settlement applications to be processed upon payment of quantified dues with interest. en-us Thu, 26 Aug 2021 00:00:00 +0530 Thu, 09 Dec 2021 08:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415573 Payment of quantified dues under Form-3 of the Sabka Vikas (Legacy Dispute Resolution Scheme), 2019 was treated as a compliance requirement covered by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The Act extended time limits for completion or compliance of specified actions under relevant indirect tax laws falling between 20 March 2020 and 29 September 2020 up to 30 September 2020. A liberal reading permitted delayed remittance within the extended period, preventing earlier non-payment from being fatal and allowing settlement applications to be processed upon payment of quantified dues with interest. Case-Laws Service Tax Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415573