https://www.taxtmi.com/caselaws?id=438928 Belated payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as curable on the special facts of the case. The Court considered that the petitioner had already paid part of the settlement amount, that the balance was later remitted, and that the object of the scheme would be met by allowing closure on conditions. It permitted completion of the scheme benefit on payment of interest at 15% from 01.10.2020 until the respective payment dates, with prorated adjustments for amounts already paid, and directed issue of the discharge certificate after such payment. en-us Mon, 05 Jun 2023 00:00:00 +0530 Fri, 12 Dec 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438928 Belated payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as curable on the special facts of the case. The Court considered that the petitioner had already paid part of the settlement amount, that the balance was later remitted, and that the object of the scheme would be met by allowing closure on conditions. It permitted completion of the scheme benefit on payment of interest at 15% from 01.10.2020 until the respective payment dates, with prorated adjustments for amounts already paid, and directed issue of the discharge certificate after such payment. Case-Laws Service Tax Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438928