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2022 (7) TMI 1267 - DELHI HIGH COURTCredit of taxes deposited under the DTVSV Act - the petitioners deposited the taxes, however, the mistake which the petitioners have committed is that they had deposited the taxes under the minor head ‘200’ instead of ‘400’ - HELD THAT:- As the petitioners have paid the taxes, they should be given the credit for the challans paid in Form 3 under the said Act. The order/communication dated 7th April, 2022 rejecting credit of taxes deposited under the DTVSV Act on the hyper-technical ground that challans have been deposited under the minor head ‘200’ instead of ‘400’ is unfair, illegal and contrary to the objective of enacting the DTVSV Act, 2020. If the only impediment in the way of granting relief sought by the petitioner is the software, the same ought to be suitably modified to accept the applications of the petitioners. One of us, (Manmohan, J) in Shalu Nigam & Anr. Vs. The Regional Passport Officer & Anr. [2016 (5) TMI 1587 - DELHIHIGH COURT] has held, “In any case, technology is intended to ease and facilitate transactions and cannot be the basis for creating and defeating anybody’s legal rights”. After all, the software has to be tailor-made according to the needs, aspirations and legal rights of the tax payers and not that the tax payers’ legal rights have to be tailor-made in accordance with the software being used by the Tax Department. This Court directs the respondents to correct the payment heads, record the credit of taxes deposited and to issue revised Forms 3 within four weeks. Thereafter, the petitioner shall file Forms 4 within two weeks.
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