https://www.taxtmi.com/caselaws?id=429325 The Court disposed of the petition without costs, directing Respondent No. 3 to consider the petitioner's representation for penalty waiver under the 'Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019'. The Court emphasized the scheme's objective to relieve businesses from legacy tax burdens and acknowledged the petitioner's circumstances, including delays in tax payments due to the death of a key partner. It highlighted the importance of extending the scheme's benefits to the petitioner's case, urging consideration of the representation for penalty waiver in line with the scheme's objectives and the petitioner's situation. en-us Tue, 18 Oct 2022 00:00:00 +0530 Mon, 06 Mar 2023 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429325 The Court disposed of the petition without costs, directing Respondent No. 3 to consider the petitioner's representation for penalty waiver under the 'Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019'. The Court emphasized the scheme's objective to relieve businesses from legacy tax burdens and acknowledged the petitioner's circumstances, including delays in tax payments due to the death of a key partner. It highlighted the importance of extending the scheme's benefits to the petitioner's case, urging consideration of the representation for penalty waiver in line with the scheme's objectives and the petitioner's situation. Case-Laws Service Tax Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429325