2025-VIL-62-GUJ-ST
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SERVICE TAX High Court Cases

Service Tax - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, Manual payment due to technical glitches - Petitioner opted for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 to settle the dispute. Though the petitioner made a bona fide attempt to make the payment as determined under the scheme, it could not be done due to technical glitches on the portal. The petitioner approached the authorities multiple times requesting to allow manual payment but the same was not allowed - Whether the petitioner is entitled to the benefit of the SVLDRS, 2019 – HELD - the petitioner could not generate the challan successfully for making the payment and after the advice of its Chartered Accountant, tried making payment through NEFT/RTGS out of abundance caution and to demonstrate the bona fide of the petitioner to make the payment as determined under the Scheme by respondent No.2 Designated Committee. In view of the bona fide attempt made by the petitioner to make the payment cannot be doubted and therefore, the substantive benefit of the Scheme cannot be denied to the petitioner on the ground of procedural technicalities - Considering the Covid-19 pandemic situation and the fact that the basic objective of the Scheme is to reduce litigation by allowing the eligible assessee to make the payment of the outstanding dues after availing the relief under the Scheme, the respondent authorities are directed to accept the payment as specified in SVLDRS-3 along with interest and grant the benefit of the Scheme to the petitioner - The petitions are allowed
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