Petitioner wins challenge against denial of Sabka Vishwas scheme benefits despite COVID-related payment delays beyond deadline

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....The HC allowed petitioner's writ petition challenging rejection of benefits under Sabka Vishwas Legacy Dispute Resolution Scheme 2019. Respondents denied benefits solely because scheme deadline had expired, despite petitioner's COVID-related payment difficulties. The HC relied on Supreme Court limitation extension judgments and favorable High Court decisions from Madras, Bombay, Gujarat, and Delhi granting SVLDRS benefits in COVID circumstances, even for post-deadline payments. The court held that denying scheme benefits would contradict the scheme's objective of liquidating past central excise and service tax disputes before GST implementation and would cause injustice to an otherwise eligible declarant. Following Madras HC precedent in N..........