Substantive benefit under SVLDR scheme cannot be denied for technical reasons

Arjun Amarjeet Rampal Vs Union of India and Ors. (Bombay High Court) The Bombay High court held that SVLDR scheme is a dispute resolution scheme. The substantive benefit under the scheme cannot be denied for technical reasons. The petitioner is a film actor. An investigation was initiated alleging short payment of service tax. Statement of the petitioner was recorded. In the meantime, the petitioner applied under the SVLDR Scheme. Form 3 was issued. The Petitioner could not make the payment due to COVID -19 pandemic lockdown. The petitioner attempted to make the payment before 30.06.2020, howe...