https://www.taxtmi.com/caselaws?id=433857 A review was entertained where the applicants produced an e-mail and outbox record showing that a request for more time to pay dues under the scheme had in fact been sent, and the earlier non-production was treated as a bona fide inadvertent omission. The objection that the e-mail was not received was rejected on the material placed before the Court. On the merits, the Court relied on prior similar relief, consistency in comparable cases, and departmental instructions recognising manual processing and pandemic-related difficulties, and permitted remittance of the balance with interest. The declarations were directed to be accepted within the stipulated time. en-us Wed, 02 Nov 2022 00:00:00 +0530 Sat, 11 Feb 2023 09:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433857 A review was entertained where the applicants produced an e-mail and outbox record showing that a request for more time to pay dues under the scheme had in fact been sent, and the earlier non-production was treated as a bona fide inadvertent omission. The objection that the e-mail was not received was rejected on the material placed before the Court. On the merits, the Court relied on prior similar relief, consistency in comparable cases, and departmental instructions recognising manual processing and pandemic-related difficulties, and permitted remittance of the balance with interest. The declarations were directed to be accepted within the stipulated time. Case-Laws Service Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433857