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2021 (3) TMI 1319 - HC - GSTSeeking direction to respondents to accept the amount as specified in the SLVDRS-3 - benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme - HELD THAT:- This Court deems it fit that in the given facts and circumstances that the petitioner is a bona fide businessman and is prepared to pay the amount in question in accordance with the scheme along with interest for the period which he has defaulted in scheme and looking into the extreme pandemic conditions of COVID and the death of petitioner's father, this is a fit case for invocation of the powers under Article 226 of the Constitution of India. The respondents are directed to accept the amount as specified in SLVDRS-3 Form No.L280120SV301549 dated 28.01.2020 and give the petitioner benefit of Sabka Vishwas Scheme - Petition allowed - decided in favor of petitioner.
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