https://www.taxtmi.com/caselaws?id=793724 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held to lapse where the declarant failed to pay the amount in SVLDRS-3 within the prescribed 30 days, as Section 127(5) treats non-payment within time as a lapse of the declaration. The scheme language was applied strictly, with no scope to extend the benefit on equitable grounds or because of delayed credit, so the demand and interest were sustained. Penalty was, however, deleted because the delay occurred during the COVID-19 period after voluntary disclosure under the amnesty scheme, and mala fide intent was not established. en-us Mon, 22 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793724 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held to lapse where the declarant failed to pay the amount in SVLDRS-3 within the prescribed 30 days, as Section 127(5) treats non-payment within time as a lapse of the declaration. The scheme language was applied strictly, with no scope to extend the benefit on equitable grounds or because of delayed credit, so the demand and interest were sustained. Penalty was, however, deleted because the delay occurred during the COVID-19 period after voluntary disclosure under the amnesty scheme, and mala fide intent was not established. Case-Laws Service Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793724