https://www.taxtmi.com/caselaws?id=422130 A bona fide attempt to remit the declared amount before the scheme cut-off should not fail because of a trivial rounding-off mismatch between the challan and the remittance, where the administrative instruction allows manual processing. The petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was therefore directed to be processed manually. Pending service tax proceedings were also restrained during that processing period, because parallel continuation of the appeal and show-cause notice would undermine the relief sought under the Scheme. The writ petition thus secured manual consideration of the declaration and interim protection from coercive tax proceedings until the application was decided. en-us Wed, 04 May 2022 00:00:00 +0530 Tue, 10 May 2022 08:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422130 A bona fide attempt to remit the declared amount before the scheme cut-off should not fail because of a trivial rounding-off mismatch between the challan and the remittance, where the administrative instruction allows manual processing. The petitioner's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was therefore directed to be processed manually. Pending service tax proceedings were also restrained during that processing period, because parallel continuation of the appeal and show-cause notice would undermine the relief sought under the Scheme. The writ petition thus secured manual consideration of the declaration and interim protection from coercive tax proceedings until the application was decided. Case-Laws Central Excise Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422130