Supreme Court Rules Appellant Entitled to Sabka Vishwas Scheme Benefits Despite Delayed Payment Due to IBC Moratorium.

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....CIRP - Successful resolution applicant - Demand of service tax - scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - As the appellant was not in a position to deposit the settlement amount at the relevant time, more particularly on or before 30.06.2020 due to legal impediment and the bar to make the payment of settlement amount in view of the mortarium under the IBC, and as it is found that the appellant was otherwise entitled to the benefit under the Scheme as the Form No.1 submitted by the appellant has been accepted, the Form No.3 determining the settlement amount has been issued, the High Court has erred in refusing to grant any relief to the appellant as prayed. - SC....