𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗲𝗰𝗵𝗻𝗶𝗰𝗮𝗹 𝗚𝗹𝗶𝘁𝗰𝗵 𝗶𝗻 𝗦𝗮𝗯𝗸𝗮 𝗩𝗶𝘀𝗵𝘄𝗮𝘀 𝗦𝗰𝗵𝗲𝗺𝗲 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 📢 The Court held: "Benefits under the Sabka Vishwas Scheme cannot be denied due to technical payment issues, as the scheme aims to aid defaulters in settling dues."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Abirami Engineering Construction & Co. 𝗜𝘀𝘀𝘂𝗲: Can the petitioner settle their tax dispute under the Sabka Vishwas Scheme despite the payment issue?

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The High Court emphasized that the Sabka Vishwas Scheme aims to assist taxpayers in settling dues, and rejecting benefits due to technical issues opposes this purpose. The Court allowed the petitioner to pay outstanding dues with 7.5% interest from 1st July 2020, to be completed within 45 days.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Abirami Engineering Construction & Co. vs. The Commissioner of GST & Central Excise, Salem GST Commissionerate, and Others 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 10 August 2023 📜 This ruling emphasizes taxpayer rights to scheme benefits, despite procedural payment challenges.