https://www.taxtmi.com/caselaws?id=762953 Payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was treated as admissible even though remitted after the original deadline, because the delay arose during the COVID-19 period and the limitation-extension orders covered the relevant interval. The court treated the scheme's time-limit as directory rather than mandatory and held that the departmental refusal ignored the effect of the pandemic-era extension of limitation. As a result, the delayed payment could not be rejected merely for being beyond the notified date, and the rejection endorsement was not sustainable. en-us Tue, 20 Aug 2024 00:00:00 +0530 Tue, 10 Dec 2024 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762953 Payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was treated as admissible even though remitted after the original deadline, because the delay arose during the COVID-19 period and the limitation-extension orders covered the relevant interval. The court treated the scheme's time-limit as directory rather than mandatory and held that the departmental refusal ignored the effect of the pandemic-era extension of limitation. As a result, the delayed payment could not be rejected merely for being beyond the notified date, and the rejection endorsement was not sustainable. Case-Laws Service Tax Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762953