https://www.taxtmi.com/caselaws?id=797059 Sabka Vishwas (Legacy Dispute Resolution) Scheme benefit cannot be denied solely because the departmental payment record reflects the CIN date one day after the claimed payment date. Payment of the amount determined in Form SVLDRS-3 supports entitlement to the scheme benefit where the discrepancy is a minor procedural delay. Declarations may be manually examined and processed for issuance of the discharge certificate, with the request requiring manual processing within four weeks. en-us Fri, 14 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797059 Sabka Vishwas (Legacy Dispute Resolution) Scheme benefit cannot be denied solely because the departmental payment record reflects the CIN date one day after the claimed payment date. Payment of the amount determined in Form SVLDRS-3 supports entitlement to the scheme benefit where the discrepancy is a minor procedural delay. Declarations may be manually examined and processed for issuance of the discharge certificate, with the request requiring manual processing within four weeks. Case-Laws Service Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797059