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    <title>2024 (8) TMI 264 - CESTAT HYDERABAD</title>
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    <description>CESTAT Hyderabad allowed the appeal concerning payment under Sabka Vishwas Legacy Dispute Resolution Scheme 2019. The appellant made payment on 25.08.2020 after experiencing technical difficulties preventing earlier payment by the original 30.06.2020 deadline. The tribunal found the payment was within the permissible time limit, citing SC orders extending limitation periods due to COVID-19 and Parliamentary enactment extending SVLDRS deadlines to 30.09.2020. The appellant was entitled to discharge certificate under SVLDRS-4 without additional interest or penalty. The department&#039;s demand for interest and penalty was held unsustainable.</description>
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    <pubDate>Wed, 31 Jul 2024 00:00:00 +0530</pubDate>
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      <title>2024 (8) TMI 264 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=756560</link>
      <description>CESTAT Hyderabad allowed the appeal concerning payment under Sabka Vishwas Legacy Dispute Resolution Scheme 2019. The appellant made payment on 25.08.2020 after experiencing technical difficulties preventing earlier payment by the original 30.06.2020 deadline. The tribunal found the payment was within the permissible time limit, citing SC orders extending limitation periods due to COVID-19 and Parliamentary enactment extending SVLDRS deadlines to 30.09.2020. The appellant was entitled to discharge certificate under SVLDRS-4 without additional interest or penalty. The department&#039;s demand for interest and penalty was held unsustainable.</description>
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