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2022 (6) TMI 1055 - Service Tax
Head Note / Extract:
Rejection of application of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - requirement to make payment electronically through Internet banking - petitioner made an attempt to pay through the bank by utilising the banks RTGS (Real Time Gross Settlement) facility which is impermissible under the aforesaid scheme - HELD THAT:- The petitioner had attempted to pay the amount through the 5th respondent bank’s RTGS (Real Time Gross Settlement) facility. The amount which was paid through RTGS (Real Time Gross Settlement) facility of the 5th respondent bank was however re-credited into the petitioner’s bank account. The facts on record indicates that the amount of Rs.41,331.20/- was indeed paid by the petitioner which however was re-credited back due to technical glitches. Therefore, the legitimate the benefit of the above scheme cannot be denied to the petitioner. Mistake is on account of the system evolved which failed to accept the payment. The impugned orders passed and the communication stands quashed by permitting the petitioner to pay the amounts in respect of which attempt was made by the petitioner to pay through the 5th respondent RTGS (Real Time Gross Settlement) facility on 29.03.2020 within 30 days from the date of receipt of a copy of this Order - If the petitioner pays the aforesaid amount within a period of 30 days from the date of receipt of a copy of this order, the respondent shall bring a closure to the case of the petitioner by accepting the payment subject to the petitioner fulfilling other conditions of the scheme. Petition disposed off.