https://www.taxtmi.com/highlights?id=84930 The HC held that since the petitioner failed to pay the determined amount under SVLDRS Form-3 within the stipulated period, the petitioner could not avail the benefit offered under the SVLDRS, 2019 scheme. The amounts recovered by the Department were not payments made within the scheme's period but subsequent recoveries of arrears u/s 87 of the Finance Act, 1994. As the petitioner became the firm's Managing Partner after the reconstituted partnership deed, the HC found no merit in challenging the attachment order and dismissed the petition. en-us Fri, 17 Jan 2025 08:45:41 +0530 Fri, 17 Jan 2025 08:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84930 The HC held that since the petitioner failed to pay the determined amount under SVLDRS Form-3 within the stipulated period, the petitioner could not avail the benefit offered under the SVLDRS, 2019 scheme. The amounts recovered by the Department were not payments made within the scheme's period but subsequent recoveries of arrears u/s 87 of the Finance Act, 1994. As the petitioner became the firm's Managing Partner after the reconstituted partnership deed, the HC found no merit in challenging the attachment order and dismissed the petition. Highlights Service Tax Fri, 17 Jan 2025 08:45:41 +0530 https://www.taxtmi.com/highlights?id=84930