https://www.taxtmi.com/caselaws?id=433246 The court dismissed the petition seeking relief under Article 226 for the issuance of SVLDRS Form-4 due to a technical glitch causing a delay in payment under the SVLDRS Scheme. The dispute arose from Service Tax dues demand, and the court emphasized strict adherence to statutory provisions, highlighting the importance of upholding the Scheme's integrity. The court rejected the argument for condoning the delay in payment, citing the need to prevent unintended benefits for assessees and maintain consistency with legal precedents, ultimately upholding the decision of the Designated Committee and emphasizing adherence to statutory provisions. en-us Tue, 17 Jan 2023 00:00:00 +0530 Wed, 25 Jan 2023 08:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433246 The court dismissed the petition seeking relief under Article 226 for the issuance of SVLDRS Form-4 due to a technical glitch causing a delay in payment under the SVLDRS Scheme. The dispute arose from Service Tax dues demand, and the court emphasized strict adherence to statutory provisions, highlighting the importance of upholding the Scheme's integrity. The court rejected the argument for condoning the delay in payment, citing the need to prevent unintended benefits for assessees and maintain consistency with legal precedents, ultimately upholding the decision of the Designated Committee and emphasizing adherence to statutory provisions. Case-Laws Service Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433246