https://www.taxtmi.com/caselaws?id=446008 Time prescribed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for payment of the quantified amount was treated as directory because the scheme empowered extension of timelines by notification and the period had in fact been extended, including during the pandemic. As the declarant had already been accepted under the scheme and later remitted the amount pursuant to judicial direction, rigid insistence on the original deadline was held unjustified. The rejection of the representation and refusal to issue Form SVLDRS-4 were set aside, and the authorities were directed to treat the payment as valid and issue the discharge certificate. en-us Thu, 19 Oct 2023 00:00:00 +0530 Sat, 01 Aug 2026 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446008 Time prescribed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for payment of the quantified amount was treated as directory because the scheme empowered extension of timelines by notification and the period had in fact been extended, including during the pandemic. As the declarant had already been accepted under the scheme and later remitted the amount pursuant to judicial direction, rigid insistence on the original deadline was held unjustified. The rejection of the representation and refusal to issue Form SVLDRS-4 were set aside, and the authorities were directed to treat the payment as valid and issue the discharge certificate. Case-Laws Service Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446008