Tax relief amid COVID-19: Court allows belated payment under amnesty scheme.

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....The High Court quashed the impugned Endorsement issued by the 3rd respondent rejecting the petitioner's payment made on 30.09.2020 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Considering the prevailing COVID-19 pandemic, the court extended the benefit of the scheme to the petitioner, even though the payment was made after the prescribed deadline of 30.06.2020. The 3rd respondent was directed to accept the petitioner's payment and issue a discharge certificate in Form SVLDRS-4 within four weeks.....