https://www.taxtmi.com/caselaws?id=769801 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, a declaration already accepted and quantified could still receive the benefit of the Scheme where remittance was made after 30.06.2020 during the covid-19 period. The Court treated the payment deadline as directory in the exceptional pandemic context, relying on the Supreme Court's extension of limitation and earlier High Court rulings, and found no justification for refusing acceptance of the delayed payment. The departmental rejection notices were quashed and issuance of Form SVLDRS-4 was directed. en-us Tue, 03 Sep 2024 00:00:00 +0530 Sat, 01 Aug 2026 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769801 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, a declaration already accepted and quantified could still receive the benefit of the Scheme where remittance was made after 30.06.2020 during the covid-19 period. The Court treated the payment deadline as directory in the exceptional pandemic context, relying on the Supreme Court's extension of limitation and earlier High Court rulings, and found no justification for refusing acceptance of the delayed payment. The departmental rejection notices were quashed and issuance of Form SVLDRS-4 was directed. Case-Laws Service Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769801