SVLDR Scheme: HC allows payment after 30.06.2020 (due date) as challan was expired

Innovative Antares Pvt. Ltd. Vs Union of India (Bombay High Court) Rejects Revenues contention that the payment could not be made beyond 30.06.2020 (due date). Rejects Revenues contention that the SVLDR Scheme is over The petitioner was a trader and service provider. It filed declaration under the SVLDR Scheme. The 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 Scheme. The petitioner made payment on 24.06.2020 but the same was returned by the bank on the ground that the c...