https://www.taxtmi.com/caselaws?id=309346 A petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was allowed to remit the quantified liability after expiry of the original payment period on payment of interest, because the delay was short, the quantified amount under Form 3 had attained finality, and the lapse arose during the COVID-19 lockdown with portal difficulties. The court treated the default as confined to the final compliance stage and permitted belated payment to show bona fides. At the same time, it held that this indulgence did not amount to acceptance of the substantive writ relief sought. en-us Tue, 15 Jun 2021 00:00:00 +0530 Sat, 26 Aug 2023 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309346 A petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was allowed to remit the quantified liability after expiry of the original payment period on payment of interest, because the delay was short, the quantified amount under Form 3 had attained finality, and the lapse arose during the COVID-19 lockdown with portal difficulties. The court treated the default as confined to the final compliance stage and permitted belated payment to show bona fides. At the same time, it held that this indulgence did not amount to acceptance of the substantive writ relief sought. Case-Laws Service Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309346