Topic

SVLDRS

2 articlesLatest June 2026
SVLDRS Rule 7 | Late Payment After Deadline Voids Benefit, But Penalty Waived for COVID-Induced Delay : CESTAT New Delhi
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

SVLDRS Rule 7 | Late Payment After Deadline Voids Benefit, But Penalty Waived for COVID-Induced Delay : CESTAT New Delhi

CESTAT New Delhi rules that failure to pay the SVLDRS-3 amount within the stipulated deadline forfeits the scheme’s benefit, but waives penalties when the delay is directly attributable to pandemic-related banking disruptions. This sets a critical precedent for legacy tax litigants facing similar force majeure challenges, affirming that statutory deadlines are not absolute when external crises impede compliance.

SVLDRS 2019 | Redemption Fine Paid Under Illegal Demand Must Be Refunded as Payment Not Voluntary : CESTAT Ahmedabad
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

SVLDRS 2019 | Redemption Fine Paid Under Illegal Demand Must Be Refunded as Payment Not Voluntary : CESTAT Ahmedabad

CESTAT Ahmedabad rules that redemption fines paid under coercive departmental directions do not qualify as voluntary payments under SVLDRS 2019, entitling assessees to refunds. The decision protects taxpayers from unlawful administrative demands and reinforces the scheme’s intent to provide finality without duress.

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