https://www.taxtmi.com/caselaws?id=756451 The Bombay HC allowed a petition challenging denial of SVLDRS benefits where service tax payment was made on 1st July 2020, one day after the 30th June 2020 deadline. The petitioner relied on a system-generated challan showing expiry date as 1st July 2020, creating bona fide belief about the payment date. The court held that procedural irregularities cannot defeat substantial justice, noting the payment reached government coffers and the petitioner had no mala fide intention. Following coordinate bench precedents, the HC quashed the denial communications and directed authorities to issue Form SVLDRS 4 within four weeks, emphasizing the scheme's twin objectives of dispute resolution and revenue collection. en-us Tue, 30 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756451 The Bombay HC allowed a petition challenging denial of SVLDRS benefits where service tax payment was made on 1st July 2020, one day after the 30th June 2020 deadline. The petitioner relied on a system-generated challan showing expiry date as 1st July 2020, creating bona fide belief about the payment date. The court held that procedural irregularities cannot defeat substantial justice, noting the payment reached government coffers and the petitioner had no mala fide intention. Following coordinate bench precedents, the HC quashed the denial communications and directed authorities to issue Form SVLDRS 4 within four weeks, emphasizing the scheme's twin objectives of dispute resolution and revenue collection. Case-Laws Service Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756451