https://www.taxtmi.com/caselaws?id=754851 A taxpayer who had filed and had its declaration admitted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as entitled to complete settlement where the Revenue could not substantiate that Form 3 intimation had actually been sent. The Court proceeded on the basis that no electronic intimation was proved, noted the admitted portal technical glitch and the disruption caused by the Covid-19 lockdown, and directed the taxpayer to pay the amount stated in Form 3. On such payment, the portal was to be opened and Form 4 issued, enabling implementation of the scheme benefit. en-us Tue, 25 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 07:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754851 A taxpayer who had filed and had its declaration admitted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as entitled to complete settlement where the Revenue could not substantiate that Form 3 intimation had actually been sent. The Court proceeded on the basis that no electronic intimation was proved, noted the admitted portal technical glitch and the disruption caused by the Covid-19 lockdown, and directed the taxpayer to pay the amount stated in Form 3. On such payment, the portal was to be opened and Form 4 issued, enabling implementation of the scheme benefit. Case-Laws Service Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754851