2026 (8) TMI 933

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....Member (Technical) For the Appellant : Ms. P. Varshini, Advocate For the Respondent : Smt. G. Krupa, Authorized Representative ORDER PER: SHRI P. DINESHA This Appeal is filed against Order-in-Appeal No. 08/2017 (ST) (TVL) dated 20.02.2017 passed by Commissioner of GST & Central Excise (Appeals), Madurai. 2. Heard Ld. Advocate Ms. P. Varshini, who submitted that the Appellant had ....

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.... RR Housing (India) Pvt. Ltd. Vs The Designated Committee (SVLDRS) [2023 (11) TMI 900-Madras HC] and SSGN Engineering Services Pvt. Ltd. Vs The Additional Commissioner of GST & Central Excise [2024 (10) TMI 1742 - Madras HC], wherein the Hon'ble High Court has held that even if there is delay in remitting the duty still such Assessee's request for the benefit of the scheme cannot be rejected. The ....

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....267/41/2021-CX-8] on the subject of manual processing of declaration filed under SVLDRS, 2019, issued a direction to the revenue-department to manually process the request of the petitioner and issue discharge certificate accordingly. 8. After hearing both sides and upon perusal of records, we find that the issue is only procedural in nature and hence, considering the long delay that has alread....