𝗚𝘂𝗷𝗮𝗿𝗮𝘁 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗩𝗟𝗗𝗥 𝗦𝗰𝗵𝗲𝗺𝗲 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: Deposit under SVLDR scheme made on time; technical glitch recredited payment, absolving petitioner of liability. Petition allowed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿: M/s SK Likproof Private Limited 𝗜𝘀𝘀𝘂𝗲: Technical glitches caused delayed payment under SVLDR scheme; court ruled petitioner eligible for SVLDRS-4 certificate, refunding recovery amount.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Gujarat High Court ruled that a technical glitch causing payment recredit cannot penalize the petitioner under the SVLDR scheme. Following M/s L.G. Chaudhary vs. Union of India, bona fide attempts to pay within the deadline are valid. Refund of ₹7,68,675/- and issuance of SVLDRS-4 certificate were ordered.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s SK Likproof Private Limited vs. Union of India 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲:09 February 2023 📜 This ruling underscores that technical glitches cannot override bona fide compliance efforts under statutory schemes.