Technical Glitch in Payment Differentiates SVLDRS Cases from Financial Delay Cases

Assistant Commissioner GST Vs Cradle Runways Pvt. Ltd. (Bombay High Court)

Whether the review be allowed against an order granting SVLDRS benefit when payment was delayed due to technical issues, on the ground that such benefit should not have been granted?

The petitioner filed declaration under the SVLDR Scheme. The petitioner could not make payment due to COVID 19 lockdown. It generated a fresh challan which stated the validity till 01.07.2020. However, SVLDRS form 4 (discharge certificate) was not issued on the ground that the payment was not made in time

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