https://www.taxtmi.com/caselaws?id=764877 Bona fide efforts to pay under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be defeated by electronic payment failures during the Covid-19 period. The petitioner had already been accepted under the Scheme, Form SVLDRS-3 had been issued, and payment was attempted through RTGS within time, but the bank returned the amount and the portal did not generate a challan. The Court held that the Scheme's beneficial object required substantive compliance to prevail over procedural or technological impediments, and used writ jurisdiction to ensure implementation. The authorities were directed to accept the payment with interest and grant discharge under the Scheme. en-us Wed, 08 Jan 2025 00:00:00 +0530 Tue, 21 Jan 2025 09:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764877 Bona fide efforts to pay under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be defeated by electronic payment failures during the Covid-19 period. The petitioner had already been accepted under the Scheme, Form SVLDRS-3 had been issued, and payment was attempted through RTGS within time, but the bank returned the amount and the portal did not generate a challan. The Court held that the Scheme's beneficial object required substantive compliance to prevail over procedural or technological impediments, and used writ jurisdiction to ensure implementation. The authorities were directed to accept the payment with interest and grant discharge under the Scheme. Case-Laws Service Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764877