https://www.taxtmi.com/caselaws?id=429073 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 who had already filed the declaration and whose payable amount was quantified by the Designated Committee could not be denied Scheme relief merely because the last-day online payment failed due to technical difficulties. The Court treated the petitioner's NEFT attempt and the returned payment as a bona fide effort made within the extended time, and noted that the failure was linked to technical issues and the pandemic situation rather than lack of genuine compliance. The Scheme's objective of settling legacy disputes required substantive benefit to prevail over procedural lapse in these circumstances, distinguishing cases where no bona fide attempt was shown. en-us Fri, 14 Oct 2022 00:00:00 +0530 Tue, 05 Sep 2023 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429073 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 who had already filed the declaration and whose payable amount was quantified by the Designated Committee could not be denied Scheme relief merely because the last-day online payment failed due to technical difficulties. The Court treated the petitioner's NEFT attempt and the returned payment as a bona fide effort made within the extended time, and noted that the failure was linked to technical issues and the pandemic situation rather than lack of genuine compliance. The Scheme's objective of settling legacy disputes required substantive benefit to prevail over procedural lapse in these circumstances, distinguishing cases where no bona fide attempt was shown. Case-Laws Service Tax Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429073