https://www.taxtmi.com/caselaws?id=751055 Bombay HC allowed a petition challenging rejection of SVLDRS application where payment was delayed by one day due to technical banking glitch. Following Gujarat HC precedent in M/S LG Chaudhary case, court held that petitioner's bona fide attempt to make payment within stipulated period could not be denied substantive benefit of Sabka Vishwas Scheme on procedural technicalities, particularly during COVID-19 pandemic. The rejection order dated 16th December 2022 was quashed and set aside, with court finding violation of natural justice principles as no hearing opportunity was provided to petitioner. en-us Fri, 16 Feb 2024 00:00:00 +0530 Sat, 06 Apr 2024 05:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751055 Bombay HC allowed a petition challenging rejection of SVLDRS application where payment was delayed by one day due to technical banking glitch. Following Gujarat HC precedent in M/S LG Chaudhary case, court held that petitioner's bona fide attempt to make payment within stipulated period could not be denied substantive benefit of Sabka Vishwas Scheme on procedural technicalities, particularly during COVID-19 pandemic. The rejection order dated 16th December 2022 was quashed and set aside, with court finding violation of natural justice principles as no hearing opportunity was provided to petitioner. Case-Laws Service Tax Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751055