https://www.taxtmi.com/caselaws?id=469279 Delayed remittance under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as payment under the Scheme where the declaration had already been accepted and the delay arose after the extended deadline during the Covid-19 period. Relying on Supreme Court orders extending limitation and earlier High Court rulings, the Court held that the payment deadline was directory in these circumstances and that pandemic-related delay should not defeat substantive scheme benefits. The refusal to accept the payment and issue Form SVLDRS-4 was not sustainable, and the amount paid was directed to be appropriated under the Scheme with issuance of the discharge certificate. en-us Fri, 21 Mar 2025 00:00:00 +0530 Sat, 13 Jun 2026 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469279 Delayed remittance under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as payment under the Scheme where the declaration had already been accepted and the delay arose after the extended deadline during the Covid-19 period. Relying on Supreme Court orders extending limitation and earlier High Court rulings, the Court held that the payment deadline was directory in these circumstances and that pandemic-related delay should not defeat substantive scheme benefits. The refusal to accept the payment and issue Form SVLDRS-4 was not sustainable, and the amount paid was directed to be appropriated under the Scheme with issuance of the discharge certificate. Case-Laws Service Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469279