Benefit of SVLDRS allowed as payment made within extended period due to COVID

P. P. Paul Vs Union of India (Kerala High Court) Kerala High Court held that benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) admissible even though payment was affected after cut of date as extension since payment was made within period extended on account of COVID-19 pandemic. Facts- Proceedings were initiated against the petitioner demanding service tax. Post introduction of Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), the petitioner submitted declaration as contemplated u/s. 125 of the Finance Act. The petitioner remitted the settlement amount bit belated...