TaxTMI 
TaxTMI 
2024 (12) TMI 712
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....5/- (Forty Lakhs Ninety-two Thousand Two Hundred Five only) was also imposed on the petitioner. While appeals were pending against the order of assessment as well as the order imposing the penalty, the petitioner preferred an application to settle the liability under the Direct Tax Vivad se Vishwas Act, 2020. The amount payable by the petitioner was determined to be Rs.19,69,747/- (Nineteen Lakhs Sixty-nine Thousand Seven Hundred Forty-seven only) after giving credit to a sum of Rs.53,50,029/- (Fifty-three Lakhs Fifty Thousand Twentynine only) already paid by the petitioner pending the proceedings. According to the petitioner, by an inadvertent error, the petitioner paid only a sum of Rs.19,57,182/- (Nineteen Lakhs Fifty-seven Thousand One ....
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.... pending the proceedings, the petitioner was required to remit a sum of Rs.19,69,747/- to settle the liability in terms of the Scheme. However, the petitioner remitted only a sum of Rs.19,57,182/- and thus there was a short remittance of Rs.12,565/-. According to the petitioner this was on account of a clerical error. While the learned Senior Standing Counsel may be right in contending that strict compliance with the provisions of the Scheme is mandatory, it is seen from the facts of the case that the petitioner had substantially complied with the terms of the Scheme and had remitted a sum of Rs.19,57,182/- before the last date specified. The doctrine of substantial compliance was considered in CCE v. Hari Chand Shri Gopal , (2011) 1 SCC 23....
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.... regulatory requirements that are important, especially when a party seeks the benefits of an exemption clause that are important. Substantial compliance with an enactment is insisted, where mandatory and directory requirements are lumped together, for in such a case, if mandatory requirements are complied with, it will be proper to say that the enactment has been substantially complied with notwithstanding the non-compliance of directory requirements. In cases where substantial compliance has been found, there has been actual compliance with the statute, albeit procedurally faulty. The doctrine of substantial compliance seeks to preserve the need to comply strictly with the conditions or requirements that are important to invoke a tax or d....