https://www.taxtmi.com/caselaws?id=764725 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme must comply with the payment requirement within the prescribed timeline, including any valid extensions. Here, the declaration was filed and Form-3 issued, but the balance amount was not remitted within time. Later credits made through departmental recovery proceedings under Section 87 of the Finance Act, 1994 were coercive recoveries, not voluntary Scheme payments, and therefore did not satisfy the Scheme conditions. The Court held that full compliance with the Scheme was mandatory, rejected reliance on an inapplicable COVID-related precedent, and upheld the attachment and recovery action. The writ petition failed. en-us Wed, 08 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764725 A declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme must comply with the payment requirement within the prescribed timeline, including any valid extensions. Here, the declaration was filed and Form-3 issued, but the balance amount was not remitted within time. Later credits made through departmental recovery proceedings under Section 87 of the Finance Act, 1994 were coercive recoveries, not voluntary Scheme payments, and therefore did not satisfy the Scheme conditions. The Court held that full compliance with the Scheme was mandatory, rejected reliance on an inapplicable COVID-related precedent, and upheld the attachment and recovery action. The writ petition failed. Case-Laws Service Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764725