Legal Challenge Wins: Pandemic-Related Delays Can't Block Tax Resolution Scheme Benefits Under Legacy Dispute Rules

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....HC allowed the petition challenging the rejection of benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Multiple HCs, including Madras, Bombay, Gujarat, and Delhi, have consistently held that technical delays in payment due to COVID-19 pandemic should not disqualify applicants. The court found that denying scheme benefits would be contrary to the scheme's objectives and unjust to the eligible declarant. The impugned order rejecting the petitioner's claim was quashed, with directions to accept the payment and issue a discharge certificate. The time limit provisions were deemed directive in nature, allowing flexibility in implementation.....