https://www.taxtmi.com/caselaws?id=751380 Strict compliance with the Sabka Vishwas (Legacy Dispute Resolution) Scheme was required for retaining its benefit, including payment within the prescribed time after issuance of SVLDRS-3. The portal record showed login activity on 29.06.2020, but no system record of any attempted payment and no login attempt on 30.06.2020, so the plea of technical glitches was rejected on the facts. Because the scheme operated as an exemption from normal tax liability, its conditions were applied strictly, and failure to pay within time could not be excused. en-us Mon, 08 Apr 2024 00:00:00 +0530 Mon, 15 Apr 2024 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751380 Strict compliance with the Sabka Vishwas (Legacy Dispute Resolution) Scheme was required for retaining its benefit, including payment within the prescribed time after issuance of SVLDRS-3. The portal record showed login activity on 29.06.2020, but no system record of any attempted payment and no login attempt on 30.06.2020, so the plea of technical glitches was rejected on the facts. Because the scheme operated as an exemption from normal tax liability, its conditions were applied strictly, and failure to pay within time could not be excused. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751380