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SVLDRS - Rejection of application under Sabka Vishwas Scheme - ...
Service Tax
April 6, 2024
SVLDRS - Rejection of application under Sabka Vishwas Scheme - Payment was delayed by one day - The petitioner attempted to make the payment within the stipulated period but faced a technical glitch with online banking. - The High Court examined the petitioner's attempt to make payment within the stipulated time and the technical glitch encountered. Referring to similar cases, the court noted that if an assessee is prevented by bona fide reasons, such as technical issues, from making timely payment, they cannot be deprived of the benefits of the Sabka Vishwas Scheme.
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