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Central Excise | SVLDR Scheme: Procedural lapse cannot defeat substantive benefit
Case Law Details
- Case Name
- Himtaj Ayurved Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Himtaj Ayurved Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
The Petitioner is manufacturer of “Himtaj Ayurvedic Oil”. The demand of central excise duty was raised. It filed declaration under the SVLDR Scheme. Form-3 was issued calling upon the Petitioner to make payment. Lockdown was imposed due to COVID-19 pandemic. The time for payment was extended up to 30.06.2020 under the said Scheme. The Petitioner made the payment; however; it was returned by the bank as challan had expired. It generated a fresh challan on 15.07.2020 and made the payment. However, SVLD...
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