https://www.taxtmi.com/caselaws?id=770754 A voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as capable of being regularised despite non-payment within the prescribed time under section 127(5), where the petitioner later offered to clear the balance with interest. The Gujarat HC noted the departmental objection that the declaration had lapsed, but considered that permitting payment would further the Scheme's object of full discharge of tax dues arising from the disclosure. Relief was therefore moulded by directing appropriation from the attached bank account, requiring any shortfall to be paid within a stipulated period, and keeping the recovery action in abeyance until full compliance. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770754 A voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as capable of being regularised despite non-payment within the prescribed time under section 127(5), where the petitioner later offered to clear the balance with interest. The Gujarat HC noted the departmental objection that the declaration had lapsed, but considered that permitting payment would further the Scheme's object of full discharge of tax dues arising from the disclosure. Relief was therefore moulded by directing appropriation from the attached bank account, requiring any shortfall to be paid within a stipulated period, and keeping the recovery action in abeyance until full compliance. Case-Laws Service Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770754