https://www.taxtmi.com/caselaws?id=434152 Redemption fine could not be excluded from the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 merely because the declaration did not concern duty, interest or penalty alone; the rejection on that basis was held unsustainable and set aside. Delay in challenging the rejection was also not treated as fatal, having regard to the COVID-19 limitation extension and the surrounding facts on service of the order. The writ petitions were therefore entertained, and the matters were remitted for reconsideration under the Scheme with redetermination of the amount payable. en-us Thu, 19 Jan 2023 00:00:00 +0530 Fri, 17 Feb 2023 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434152 Redemption fine could not be excluded from the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 merely because the declaration did not concern duty, interest or penalty alone; the rejection on that basis was held unsustainable and set aside. Delay in challenging the rejection was also not treated as fatal, having regard to the COVID-19 limitation extension and the surrounding facts on service of the order. The writ petitions were therefore entertained, and the matters were remitted for reconsideration under the Scheme with redetermination of the amount payable. Case-Laws Service Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434152