https://www.taxtmi.com/caselaws?id=417605 Entitlement to benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 failed because the petitioners did not establish bona fide pursuit of the statutory process or proof of effective remittance. The court noted that the plea of ignorance about rejection of payment was unsupported by material, while ordinary transaction alerts and the surrounding conduct undermined the claim. Rule 9 required payment and proof before issuance of a discharge certificate, yet no contemporaneous step was taken to secure the certificate and no timely objection was raised when later demand notices were issued. Prolonged silence and inaction, followed by a belated offer to pay with interest after the scheme had lapsed, defeated the claim for relief. en-us Wed, 19 Jan 2022 00:00:00 +0530 Fri, 21 Jul 2023 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417605 Entitlement to benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 failed because the petitioners did not establish bona fide pursuit of the statutory process or proof of effective remittance. The court noted that the plea of ignorance about rejection of payment was unsupported by material, while ordinary transaction alerts and the surrounding conduct undermined the claim. Rule 9 required payment and proof before issuance of a discharge certificate, yet no contemporaneous step was taken to secure the certificate and no timely objection was raised when later demand notices were issued. Prolonged silence and inaction, followed by a belated offer to pay with interest after the scheme had lapsed, defeated the claim for relief. Case-Laws Central Excise Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417605