https://www.taxtmi.com/caselaws?id=434854 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was not to be denied settlement benefit where payment was attempted within time but failed to credit because of banking technical glitches beyond control. The Gujarat HC treated the bona fide attempt and substantial compliance as sufficient, particularly in the Covid-19 context, and upheld entitlement to issuance of Form SVLDRS-4 and discharge certificate. It also directed appropriation of the amount already paid towards the settlement dues and refund of the amount recovered through GST recovery proceedings with interest. en-us Thu, 09 Feb 2023 00:00:00 +0530 Sat, 04 Mar 2023 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434854 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was not to be denied settlement benefit where payment was attempted within time but failed to credit because of banking technical glitches beyond control. The Gujarat HC treated the bona fide attempt and substantial compliance as sufficient, particularly in the Covid-19 context, and upheld entitlement to issuance of Form SVLDRS-4 and discharge certificate. It also directed appropriation of the amount already paid towards the settlement dues and refund of the amount recovered through GST recovery proceedings with interest. Case-Laws Service Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434854