Bombay HC Directs SVLDRS-4 Issuance Despite Payment Delay

Cradle Runways Pvt. Ltd. Vs Union of India (Bombay High Court) The Bombay High Court recently ruled in Cradle Runways Pvt. Ltd. vs Union of India, addressing the denial of benefits under the Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 (SVLDRS). The petitioner, engaged in fabrication services, filed a declaration under the scheme for settling disputed service tax liabilities. The payment deadline under the scheme was extended to June 30, 2020, due to the COVID-19 pandemic. However, the petitioner paid on July 1, 2020, based on a challan indicating that date as valid, leading to the Re...