https://www.taxtmi.com/caselaws?id=447387 The HC allowed the writ petition, setting aside the impugned order related to a service tax demand under the SVLDRS scheme. The court directed the respondent to accept the petitioner's payment and issue a discharge certificate within a specified timeframe, acknowledging the extensions granted due to the COVID-19 pandemic. The court emphasized that the time limits under the SVLDRS were directory, not mandatory, and considered the petitioner's inability to pay during the pandemic. No costs were awarded, and the connected miscellaneous petition was closed. en-us Thu, 30 Nov 2023 00:00:00 +0530 Sat, 23 Dec 2023 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447387 The HC allowed the writ petition, setting aside the impugned order related to a service tax demand under the SVLDRS scheme. The court directed the respondent to accept the petitioner's payment and issue a discharge certificate within a specified timeframe, acknowledging the extensions granted due to the COVID-19 pandemic. The court emphasized that the time limits under the SVLDRS were directory, not mandatory, and considered the petitioner's inability to pay during the pandemic. No costs were awarded, and the connected miscellaneous petition was closed. Case-Laws Service Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447387