https://www.taxtmi.com/caselaws?id=441876 Denial of Sabka Vishwas (Legacy Disputes Resolution) Scheme benefits for non-credit of the quantified amount within time was unjustified where the assessee had validly opted into the scheme, the declaration had been accepted, and repeated bona fide payment attempts failed because of banking and server-related technical glitches beyond the assessee's control. The court treated timely diligence and sufficient available funds as decisive, and set aside rejection of the claim for want of timely payment. Interest at 13% per annum was directed on the quantified amount within the time fixed, after which the dispute would stand settled under the scheme. en-us Fri, 21 Jul 2023 00:00:00 +0530 Sat, 19 Aug 2023 10:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441876 Denial of Sabka Vishwas (Legacy Disputes Resolution) Scheme benefits for non-credit of the quantified amount within time was unjustified where the assessee had validly opted into the scheme, the declaration had been accepted, and repeated bona fide payment attempts failed because of banking and server-related technical glitches beyond the assessee's control. The court treated timely diligence and sufficient available funds as decisive, and set aside rejection of the claim for want of timely payment. Interest at 13% per annum was directed on the quantified amount within the time fixed, after which the dispute would stand settled under the scheme. Case-Laws Service Tax Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441876