https://www.taxtmi.com/caselaws?id=432509 Sabka Vishwas Scheme benefits cannot be denied where an eligible declarant applied in time, received determination of the settlement amount, but could not pay because an Insolvency and Bankruptcy Code moratorium legally prohibited payment. Non-compliance caused by a statutory bar, rather than fault or negligence, warrants consequential remedial relief and does not require an impermissible extension of the Scheme. Closure of the Scheme or non-existence of the Designated Committee does not defeat relief where the declaration was accepted and the payable amount determined; manual processing may be used in appropriate cases. The deposited amount may be appropriated towards settlement dues and a discharge certificate issued. en-us Thu, 05 Jan 2023 00:00:00 +0530 Tue, 30 Jan 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432509 Sabka Vishwas Scheme benefits cannot be denied where an eligible declarant applied in time, received determination of the settlement amount, but could not pay because an Insolvency and Bankruptcy Code moratorium legally prohibited payment. Non-compliance caused by a statutory bar, rather than fault or negligence, warrants consequential remedial relief and does not require an impermissible extension of the Scheme. Closure of the Scheme or non-existence of the Designated Committee does not defeat relief where the declaration was accepted and the payable amount determined; manual processing may be used in appropriate cases. The deposited amount may be appropriated towards settlement dues and a discharge certificate issued. Case-Laws Service Tax Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432509