SVLDRS discharge certificate cannot be denied for delayed payment of tax which was recredited due to a technical glitch

SK Likproof Private Limited Vs Union of India (Gujarat High Court) The Hon’ble Gujarat High Court in M/s. SK Likproof Private Limited v. Union of India [R/Special Civil Application No. 20717 of 2022 dated February 9, 2023] has held that, when the deposit within the stipulated time period was made, technical glitch being the reason for the non-functioning of the bank’s software would not hold the assessee liable or accountable for non-payment. Further held that, the denial of the Revenue Department for considering the case and the later recovery of an amount of INR 7,68,675/- must be revert...