https://www.taxtmi.com/caselaws?id=433498 Where a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was accepted by the designated committee and the eligible amount was found in order, the declarant could not be denied scheme relief merely because Form SVLDRS-3 was not issued due to the respondents' lapse. The obligation to pay within the prescribed period arose only on issuance of that form, so no statutory default occurred and interest at 9% per annum could not be imposed. The operative effect was that the scheme benefit had to be extended and the declaration could not be rejected on the basis of the omission. en-us Tue, 17 Jan 2023 00:00:00 +0530 Wed, 01 Feb 2023 08:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433498 Where a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was accepted by the designated committee and the eligible amount was found in order, the declarant could not be denied scheme relief merely because Form SVLDRS-3 was not issued due to the respondents' lapse. The obligation to pay within the prescribed period arose only on issuance of that form, so no statutory default occurred and interest at 9% per annum could not be imposed. The operative effect was that the scheme benefit had to be extended and the declaration could not be rejected on the basis of the omission. Case-Laws Service Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433498