https://www.taxtmi.com/article/detailed?id=11014 The Court held that an assessee prevented by a legal moratorium from depositing settlement amounts within the SVLDR Scheme time limit cannot be denied scheme benefits for non payment; where a legal impediment made timely payment impossible, the applicant remains entitled to post moratorium payment and processing, and deposited amounts may be appropriated towards settlement with a discharge certificate issued. en-us Mon, 23 Jan 2023 11:05:46 +0530 Mon, 23 Jan 2023 11:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11014 The Court held that an assessee prevented by a legal moratorium from depositing settlement amounts within the SVLDR Scheme time limit cannot be denied scheme benefits for non payment; where a legal impediment made timely payment impossible, the applicant remains entitled to post moratorium payment and processing, and deposited amounts may be appropriated towards settlement with a discharge certificate issued. Articles Service Tax Mon, 23 Jan 2023 11:05:46 +0530 https://www.taxtmi.com/article/detailed?id=11014