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2023 (8) TMI 855 - HC - Service TaxSettlement of dispute under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 - rejection of petitioner's declaration in Form SVLDRS-1 and SVLDRS-3 - payment enabled through internet facility - technical glitches - HELD THAT:- The respondents have enabled the payment of the amount through internet facility. Therefore, the denial of the benefits under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019, to the petitioner on account of technical glitches cannot be the basis, particularly, when the petitioner had sufficient bank balance - It cannot be said that the petitioner was guilty of any delay in making payments. The amount that was credited has been re-credited back into the petitioner's account on account of technical problem either at the Banks or at the server maintained by the respondent Department for crediting the amount. Therefore, there is no justification in the stand of the respondents Department. Consequently, this Writ Petition has to be allowed and is according allowed.
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