HC allows SVLDR Scheme despite delay in payment subject to payment of Interest

N. Sundararajan Vs Union of India (Madras High Court) These Writ Appeals have been filed by the writ petitioner, challenging the common order dated 15.06.2021, dismissing the writ petitions, wherein, the appellant sought for a direction upon the 1st respondent to accept the payments in terms of Sabka Vikas (Legacy Dispute Resolution Scheme), 2019 (“SVLDR Scheme” for brevity), in Form-3, in compliance with Section 127 of the Finance (No. 2) Act, 2019, towards full and final settlement of tax dues and to issue a certificate of Settlement in Form-4 under the SVLDR Scheme. 2. The undisputed fa...