https://www.taxtmi.com/caselaws?id=433497 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as entitled to complete payment and obtain the discharge certificate where eligibility was undisputed, Form SVLDRS-3 had been issued, and remittance was attempted within the extended period but failed because of a bank-side technical error. The Court accepted the supporting record, noted that the respondents did not dispute it, and granted relief by directing acceptance of the amount with interest at 6% per annum from 30 June 2020 until payment, followed by issuance of the certificate. The ruling reflects equitable implementation of the settlement scheme where delay was not attributable to the declarant. en-us Tue, 17 Jan 2023 00:00:00 +0530 Thu, 13 Nov 2025 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433497 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as entitled to complete payment and obtain the discharge certificate where eligibility was undisputed, Form SVLDRS-3 had been issued, and remittance was attempted within the extended period but failed because of a bank-side technical error. The Court accepted the supporting record, noted that the respondents did not dispute it, and granted relief by directing acceptance of the amount with interest at 6% per annum from 30 June 2020 until payment, followed by issuance of the certificate. The ruling reflects equitable implementation of the settlement scheme where delay was not attributable to the declarant. Case-Laws Service Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433497