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2022 (2) TMI 1078 - HC - Service TaxBenefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - very meagre mismatch of the amount paid which is 0.40 paisa more - whether it can be said that the petitioner had not paid the tax amount to the department on or before the last date of such payment under the scheme? - whether it is construed to be payment of lower amount than required? - HELD THAT:- Although technically the department may have rejected the payment of taxes by the petitioner on 30.06.2020 but such rejection itself would also have to be considered to be arbitrary from the point of view that the department could either have accepted the excess payment amounting to ₹ 1,25,629.60 or the excess amount of 40 paisa could have been returned to the petitioner instead of rejecting the entire amount - the subsequent offer of the petitioner to tender the exact amount and rejection of the same by the department on the ground that the payment was made on the last date of payment also cannot be accepted. The subsequent payment of the petitioner cannot be said to be a late offer of payment and it has to be construed to be an act of repayment of the amount which was already paid earlier but was rejected. The interest of justice will be made if the amount required to be paid by the petitioner is paid and the department accepts it to be the payment that was made on or before 30.06.2020. The payment be made within two weeks from today. In the event, it is not paid, the department will be at liberty to pass any order - petition allowed.
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