https://www.taxtmi.com/caselaws?id=752013 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 had filed the declaration and paid the quantified amount within time, but the Department could not complete electronic processing after closure of the scheme. The Tribunal held that a beneficial settlement scheme cannot be defeated by technical or technological iments where the substantive payment requirement has been met, and relied on manual processing instructions and ancillary powers to grant effective relief. It directed the Department to process the declaration manually and issue the discharge certificate within the stipulated time. 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 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 had filed the declaration and paid the quantified amount within time, but the Department could not complete electronic processing after closure of the scheme. The Tribunal held that a beneficial settlement scheme cannot be defeated by technical or technological iments where the substantive payment requirement has been met, and relied on manual processing instructions and ancillary powers to grant effective relief. It directed the Department to process the declaration manually and issue the discharge certificate within the stipulated time. Case-Laws Central Excise Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752013