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    <title>2022 (9) TMI 1003 - MADRAS HIGH COURT</title>
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    <description>HC, exercising writ jurisdiction, held that assessees under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for indirect taxes are entitled to parity in payment timelines with the corresponding income-tax amnesty scheme. Observing that the petitioner had expressed readiness to remit the amount on 31.07.2020, the HC granted extension of time to make the payment under the Scheme. The Court directed that such delayed remittance would be subject to interest at 15% per annum from 01.07.2020 until the actual date of payment. The revenue authorities were directed to enable the online portal forthwith, and the petitioner was required to complete remittance within four weeks of receipt of the order.</description>
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      <description>HC, exercising writ jurisdiction, held that assessees under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for indirect taxes are entitled to parity in payment timelines with the corresponding income-tax amnesty scheme. Observing that the petitioner had expressed readiness to remit the amount on 31.07.2020, the HC granted extension of time to make the payment under the Scheme. The Court directed that such delayed remittance would be subject to interest at 15% per annum from 01.07.2020 until the actual date of payment. The revenue authorities were directed to enable the online portal forthwith, and the petitioner was required to complete remittance within four weeks of receipt of the order.</description>
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