https://www.taxtmi.com/caselaws?id=464780 Bombay HC held that payments made under the SVLDRS after the original due date but within the COVID-19 extension should have been treated as valid; the Department was obliged to accept deposits made on 1 Jan 2021 and 14 Feb 2021 and to issue Form SVLDRS-4. The Court found the Scheme's time limits directory in light of the Supreme Court's extension and relevant HC precedent, quashed the impugned show cause notice and Order-in-Original, and directed respondents to accept the payments; petition allowed in part. en-us Thu, 28 Mar 2024 00:00:00 +0530 Fri, 14 Nov 2025 20:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464780 Bombay HC held that payments made under the SVLDRS after the original due date but within the COVID-19 extension should have been treated as valid; the Department was obliged to accept deposits made on 1 Jan 2021 and 14 Feb 2021 and to issue Form SVLDRS-4. The Court found the Scheme's time limits directory in light of the Supreme Court's extension and relevant HC precedent, quashed the impugned show cause notice and Order-in-Original, and directed respondents to accept the payments; petition allowed in part. Case-Laws Service Tax Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464780