https://www.taxtmi.com/caselaws?id=446009 Under the Sabka Vishwas Legacy Dispute Resolution Scheme, a declaration had been accepted and Form SVLDRS-3 issued, but the payment was remitted after the original and extended timelines during the pandemic. The Court treated the belated remittance as payment under the Scheme because the amount was quantified under the accepted form and the Department had received it. It further held that the Scheme's payment timeline was directory, not mandatory, since the statutory design allowed the Central Government to extend time by notification and the pandemic context supported a liberal construction. The petitioner was therefore entitled to the Scheme benefit and discharge certificate. en-us Mon, 30 Oct 2023 00:00:00 +0530 Fri, 12 Dec 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446009 Under the Sabka Vishwas Legacy Dispute Resolution Scheme, a declaration had been accepted and Form SVLDRS-3 issued, but the payment was remitted after the original and extended timelines during the pandemic. The Court treated the belated remittance as payment under the Scheme because the amount was quantified under the accepted form and the Department had received it. It further held that the Scheme's payment timeline was directory, not mandatory, since the statutory design allowed the Central Government to extend time by notification and the pandemic context supported a liberal construction. The petitioner was therefore entitled to the Scheme benefit and discharge certificate. Case-Laws Service Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446009