https://www.taxtmi.com/caselaws?id=772655 Delay and laches were not treated as fatal where the writ challenge was filed after the rejection was communicated but the interval was not found unreasonable, especially in the context of COVID-19 disruption. Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, quantification of tax dues by the cut-off date was satisfied by written communication and by the director's admission of short-paid liability before that date. The petitioner was not to be denied scheme eligibility merely because the investigation was concluded later or the departmental figure differed, and the rejection of the application was set aside with remand for fresh computation and consequential relief on payment with interest within time. en-us Mon, 09 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772655 Delay and laches were not treated as fatal where the writ challenge was filed after the rejection was communicated but the interval was not found unreasonable, especially in the context of COVID-19 disruption. Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, quantification of tax dues by the cut-off date was satisfied by written communication and by the director's admission of short-paid liability before that date. The petitioner was not to be denied scheme eligibility merely because the investigation was concluded later or the departmental figure differed, and the rejection of the application was set aside with remand for fresh computation and consequential relief on payment with interest within time. Case-Laws Service Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772655