https://www.taxtmi.com/caselaws?id=752013 The CESTAT Chennai held that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 declaration could not be processed due to unfulfilled conditions in Board Instructions for manual processing. The tribunal emphasized that SVLDRS was a beneficial dispute resolution scheme aimed at reducing litigation for legacy taxes. When substantial justice conflicts with technical considerations, justice must prevail. The court criticized the Department's approach, noting that taxpayers who complied with scheme requirements and paid taxes timely should not face further litigation due to system failures. The Department was directed to manually process the petitioner's request and issue a Discharge Certificate within four weeks. en-us Wed, 01 May 2024 00:00:00 +0530 Thu, 02 May 2024 08:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752013 The CESTAT Chennai held that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 declaration could not be processed due to unfulfilled conditions in Board Instructions for manual processing. The tribunal emphasized that SVLDRS was a beneficial dispute resolution scheme aimed at reducing litigation for legacy taxes. When substantial justice conflicts with technical considerations, justice must prevail. The court criticized the Department's approach, noting that taxpayers who complied with scheme requirements and paid taxes timely should not face further litigation due to system failures. The Department was directed to manually process the petitioner's request and issue a Discharge Certificate within four weeks. Case-Laws Central Excise Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752013