https://www.taxtmi.com/caselaws?id=762622 Gujarat HC allowed petitioner's claim under Direct Tax Vivad se Vishwas Act, 2020 for Form 5 issuance. Petitioner paid almost entire amount within deadline of 30th September 2021, with only Rs. 1,533 paid twelve days late due to unintentional delay with justifiable reason. Court found rejecting Form 5 issuance would deny substantial justice since petitioner substantially complied with scheme requirements. HC quashed respondent's rejection order dated 16.03.2023 and directed issuance of Form 5 within twelve weeks, noting petitioner also paid additional Rs. 2,00,634 as difference amount. en-us Wed, 23 Oct 2024 00:00:00 +0530 Wed, 04 Dec 2024 08:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762622 Gujarat HC allowed petitioner's claim under Direct Tax Vivad se Vishwas Act, 2020 for Form 5 issuance. Petitioner paid almost entire amount within deadline of 30th September 2021, with only Rs. 1,533 paid twelve days late due to unintentional delay with justifiable reason. Court found rejecting Form 5 issuance would deny substantial justice since petitioner substantially complied with scheme requirements. HC quashed respondent's rejection order dated 16.03.2023 and directed issuance of Form 5 within twelve weeks, noting petitioner also paid additional Rs. 2,00,634 as difference amount. Case-Laws Income Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762622