SVLDR Scheme Benefit cannot be denied for procedural technicalities

L G Chaudhary Vs Union of India (Gujarat High Court) Gujarat High Court held that bona fide attempts were made by the petitioner to make the payment under Sabka Vishwas [Legacy Dispute Resolution] Scheme. However, due to technical problems the payment was not done on time. Thus, the substantive benefit of the Scheme cannot be denied to the on the ground of procedural technicalities. Facts- During the pendency of the proceedings pursuant to the show-cause notice, Finance Act (No.2), 2019 was enacted containing the Scheme for resolution of the pending disputes with the Central Excise Department....