SVLDRS discharge certificate cannot be denied for delayed payment of tax which was recredited due to a technical glitch
Last updated: 09 March 2023
Court :
Ahmedabad High Court
Brief :
The Hon'ble Ahmedabad High Court in M/s. SK Likproof Private Limited v. Union of India [R/Special Civil Application No. 20717 of 2022 dated February 9, 2023] has held that, when the deposit within the stipulated time period was made,technical glitch being the reason for the non-functioning of the bank's software would not hold the assessee liable or accountable for non-payment. Further held that, the denial of the Revenue Department for considering the case and the later recovery of an amount of INR 7,68,675/- must be reverted. Directed the Revenue Department to refund the said sum and issue discharge certificate.
Citation :
R/Special Civil Application No. 20717 of 2022 dated February 9, 2023
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Bimal Jain
Published in GST
Views : 691
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