https://www.taxtmi.com/caselaws?id=300579 Relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was governed by the mandatory statutory timeline for payment, requiring the declarant to pay in the prescribed manner and on or before the date shown in Form SVLDRS-4. The earlier order extending time was unsustainable because it overlooked Section 127(5) of the Finance Act, 2019 and Rule 7 of the Scheme, which fixed the mode and time of payment. The earlier order was recalled and no relief was granted. en-us Tue, 30 Mar 2021 00:00:00 +0530 Sat, 12 Feb 2022 20:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300579 Relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was governed by the mandatory statutory timeline for payment, requiring the declarant to pay in the prescribed manner and on or before the date shown in Form SVLDRS-4. The earlier order extending time was unsustainable because it overlooked Section 127(5) of the Finance Act, 2019 and Rule 7 of the Scheme, which fixed the mode and time of payment. The earlier order was recalled and no relief was granted. Case-Laws Service Tax Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300579