https://www.taxtmi.com/caselaws?id=772420 The HC allowed the petition challenging rejection of benefits under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019. The respondent department had denied benefits solely because the scheme's time limit had expired. The court relied on precedents from Madras, Bombay, Gujarat, and Delhi HCs which granted extensions due to COVID-19 pandemic, even for payments made after 30.06.2020. The court held that denying scheme benefits would contradict the scheme's objective and cause injustice to an otherwise eligible petitioner. The impugned order and demand notices were quashed, and the petitioner was granted another opportunity to make payment. en-us Mon, 02 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772420 The HC allowed the petition challenging rejection of benefits under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019. The respondent department had denied benefits solely because the scheme's time limit had expired. The court relied on precedents from Madras, Bombay, Gujarat, and Delhi HCs which granted extensions due to COVID-19 pandemic, even for payments made after 30.06.2020. The court held that denying scheme benefits would contradict the scheme's objective and cause injustice to an otherwise eligible petitioner. The impugned order and demand notices were quashed, and the petitioner was granted another opportunity to make payment. Case-Laws Service Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772420