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2024 (5) TMI 419 - MADRAS HIGH COURTBenefit of the amnesty under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 under Chapter V of Finance (No.2) Act, 2019 denied - petitioner could not pay the amount in time - HELD THAT:- In this case, there is no dispute that the petitioner had made an attempt to pay the amount estimated in Form SVLDRS-3 dated 25.02.2020 on 30.06.2020 first by making NEFT transfer and thereafter by RTGS. Though the amount was debited, it was re-credited. It is probably on account of technical glitches in the system - the substantial benefit of amnesty under the aforesaid scheme cannot be denied to the petitioner subject to the petitioner depositing the estimated amount in Form SVLDRS-3 dated 25.02.2020 within a period of 30 days from the date of receipt of a copy of this order together with interest at 9% from 30.06.2020. Subject to the payment of the amount quantified in Form SVLDRS-3 dated 25.02.2020 together with interest payable up to the date of payment at 9%, the impugned order shall stand quashed - Petition allowed.
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