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    <title>SVLDRS discharge certificate cannot be denied for delayed payment of tax which was recredited due to a technical glitch</title>
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    <description>The court held that a bona fide electronic payment made within the stipulated period under the SVLDRS scheme, which was frustrated by a bank software glitch causing re credit, cannot be treated as non payment; the payment should be appropriated towards settlement, a discharge certificate issued, and any subsequent coercive recovery reversed and refunded with interest.</description>
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      <description>The court held that a bona fide electronic payment made within the stipulated period under the SVLDRS scheme, which was frustrated by a bank software glitch causing re credit, cannot be treated as non payment; the payment should be appropriated towards settlement, a discharge certificate issued, and any subsequent coercive recovery reversed and refunded with interest.</description>
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