https://www.taxtmi.com/caselaws?id=437206 A bona fide attempt to pay the settlement amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be defeated by expiry of the challan after an earlier RTGS payment had been accepted and later reversed for reasons not attributable to the petitioner. The HC applied the principle that a party should not suffer for impossibility or a failure beyond its control, and held that the scheme's object would be undermined if a technical lapse prevented settlement. The authorities were required to permit payment of the amount and then issue the discharge certificate. en-us Thu, 30 Mar 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437206 A bona fide attempt to pay the settlement amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be defeated by expiry of the challan after an earlier RTGS payment had been accepted and later reversed for reasons not attributable to the petitioner. The HC applied the principle that a party should not suffer for impossibility or a failure beyond its control, and held that the scheme's object would be undermined if a technical lapse prevented settlement. The authorities were required to permit payment of the amount and then issue the discharge certificate. Case-Laws Service Tax Thu, 30 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437206