https://www.taxtmi.com/caselaws?id=417151 Rejection of a taxpayer's request under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held unjustified where payment was attempted within the prescribed time but failed because the amount was reverted due to an apparent technical glitch. The Court noted that repeated timely attempts to remit the declared amount supported bona fides and that a taxpayer should not suffer for a failure beyond control when the banking or electronic payment system malfunctions. The rejection was set aside and the matter remitted for fresh consideration in a pragmatic manner consistent with the object of the Scheme. en-us Thu, 30 Sep 2021 00:00:00 +0530 Tue, 08 Mar 2022 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417151 Rejection of a taxpayer's request under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held unjustified where payment was attempted within the prescribed time but failed because the amount was reverted due to an apparent technical glitch. The Court noted that repeated timely attempts to remit the declared amount supported bona fides and that a taxpayer should not suffer for a failure beyond control when the banking or electronic payment system malfunctions. The rejection was set aside and the matter remitted for fresh consideration in a pragmatic manner consistent with the object of the Scheme. Case-Laws Service Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417151