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2022 (4) TMI 935 - MADRAS HIGH COURTSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - seeking direction to accept the payment under the scheme - seeking issuance of discharge certificate in form SVLDRS -4 in respect of the arrears payable by the petitioner - HELD THAT:- The facts are not in dispute. The petitioner was indeed entitled to avail the benefits of the aforesaid schme under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, as the petitioner was in arrears of tax. Originally as per the scheme, the amount was to be paid by 31st December, 2019. However, the date was extended and the time limit was extended up to 30.06.2020. In this case, the petitioner also paid the amount on the last date by debiting the amount electronically from his bank account. However, after the amount was debited from the petitioner's bank account, it was re-credited back due to technical glitches. The question therefore raises whether under these circumstances the benefit of the aforesaid scheme can be denied to the petitioner - The scheme is intended to allow chronic defaulters to pay the amount and buy peace. The delay in payment on account of technical glitches cannot come in the way of the petitioner to settle the dispute. There is no justification in not accepting the declaration of the petitioner under the scheme or in not accepting the payment by the petitioner belatedly. The respondents are directed to accept the payment from the petitioner, if the amount has not been paid or collected from the petitioner already, within a period of 30 days from the date of receipt of a copy of this order and bring a closure in true spirit of the Sabka Vishwas Scheme. Petition allowed.
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