https://www.taxtmi.com/caselaws?id=774500 Entitlement to Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on compliance with the 30-day payment requirement under Section 127(5) of the Finance Act, 2019. The Bombay High Court treated the statement prepared on 27 May 2021 as issued only on 31 May 2021, so the petitioner's electronic payment on 30 June 2021 fell within 30 days. Earlier failed payment attempts caused by technical glitches also supported the petitioner's compliance. On these facts, denial of the scheme benefit was unwarranted and the communications refusing relief were unsustainable. en-us Tue, 08 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774500 Entitlement to Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on compliance with the 30-day payment requirement under Section 127(5) of the Finance Act, 2019. The Bombay High Court treated the statement prepared on 27 May 2021 as issued only on 31 May 2021, so the petitioner's electronic payment on 30 June 2021 fell within 30 days. Earlier failed payment attempts caused by technical glitches also supported the petitioner's compliance. On these facts, denial of the scheme benefit was unwarranted and the communications refusing relief were unsustainable. Case-Laws Service Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774500