https://www.taxtmi.com/caselaws?id=436803 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the prescribed payment deadline had to be strictly complied with, and a claimed technical glitch in the banking process did not justify relaxation of the mandatory procedure. The court held that attempted debit from the petitioner's bank account was insufficient where the discounted tax amount was not credited to the Revenue account by the last date. It also stated that the Scheme could not be altered through judicial intervention unless its constitutional validity was challenged. On those facts, the petitioner was denied the Scheme benefit. en-us Mon, 16 Jan 2023 00:00:00 +0530 Wed, 09 Aug 2023 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436803 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the prescribed payment deadline had to be strictly complied with, and a claimed technical glitch in the banking process did not justify relaxation of the mandatory procedure. The court held that attempted debit from the petitioner's bank account was insufficient where the discounted tax amount was not credited to the Revenue account by the last date. It also stated that the Scheme could not be altered through judicial intervention unless its constitutional validity was challenged. On those facts, the petitioner was denied the Scheme benefit. Case-Laws Service Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436803