https://www.taxtmi.com/caselaws?id=758000 The HC quashed a tax recovery order passed during COVID-19 lockdown period, finding that the Sabka Vishwas Legacy Dispute Resolution Scheme 2019 was frustrated by the pandemic. The petitioner had filed proper declaration under the scheme on 31.12.2019, but the show cause notice was issued on 02.12.2020 and demand confirmed on 22.06.2021 during intermittent lockdowns. The court noted that Parliament's tax recovery attempt was derailed by COVID-19, and limitations were extended by SC orders and government ordinances. The writ petition was allowed with the condition that petitioner deposit Rs. 38,57,329 plus 15% interest from 01.07.2020 within thirty days. en-us Fri, 09 Aug 2024 00:00:00 +0530 Fri, 06 Sep 2024 08:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758000 The HC quashed a tax recovery order passed during COVID-19 lockdown period, finding that the Sabka Vishwas Legacy Dispute Resolution Scheme 2019 was frustrated by the pandemic. The petitioner had filed proper declaration under the scheme on 31.12.2019, but the show cause notice was issued on 02.12.2020 and demand confirmed on 22.06.2021 during intermittent lockdowns. The court noted that Parliament's tax recovery attempt was derailed by COVID-19, and limitations were extended by SC orders and government ordinances. The writ petition was allowed with the condition that petitioner deposit Rs. 38,57,329 plus 15% interest from 01.07.2020 within thirty days. Case-Laws Service Tax Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758000