https://www.taxtmi.com/caselaws?id=415573 The article examines whether payment deadlines under the Sabka Vikas (Legacy Dispute Resolution Scheme), 2019 were extended by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. It explains that the payment obligation in Form-3 was treated as part of the statutory settlement process and that section 6 extended compliance time for covered indirect tax actions falling between 20.03.2020 and 29.09.2020 up to 30.09.2020. On that reading, delayed remittance was not treated as fatal, and settlement applications could be processed where payment was made within the extended period. 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 The article examines whether payment deadlines under the Sabka Vikas (Legacy Dispute Resolution Scheme), 2019 were extended by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. It explains that the payment obligation in Form-3 was treated as part of the statutory settlement process and that section 6 extended compliance time for covered indirect tax actions falling between 20.03.2020 and 29.09.2020 up to 30.09.2020. On that reading, delayed remittance was not treated as fatal, and settlement applications could be processed where payment was made within the extended period. Case-Laws Service Tax Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415573