https://www.taxtmi.com/caselaws?id=788397 Benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme cannot be withheld on hyper-technical grounds when the applicant is not at fault; genuine technical inability to complete mandated electronic payment (including CPIN expiry and returned payments) during an extended period attributable to force majeure constitutes a valid impediment and warrants relief. Where administrative rejection rests on non-payment despite demonstrated attempts and communications about technical failure, such rejection and consequential attachment may be quashed as arbitrary and a non-application of mind. Operative effect: the administrative rejection and attachment are to be set aside and the competent authority directed to issue the scheme form within a specified period. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788397 Benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme cannot be withheld on hyper-technical grounds when the applicant is not at fault; genuine technical inability to complete mandated electronic payment (including CPIN expiry and returned payments) during an extended period attributable to force majeure constitutes a valid impediment and warrants relief. Where administrative rejection rests on non-payment despite demonstrated attempts and communications about technical failure, such rejection and consequential attachment may be quashed as arbitrary and a non-application of mind. Operative effect: the administrative rejection and attachment are to be set aside and the competent authority directed to issue the scheme form within a specified period. Case-Laws Service Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788397