SVLDRS can’t be availed by filing returns manually which ought to be filed electronically within specified period

GST/EXCISE/ST/VAT : Where petitioner had not filed returns in electronic form within specified period, he could not file return in manual form for purpose of obtaining benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000195187/svldrs-can’t-be-availed-by-filing-returns-manually-which-ought-to-be-filed-electronically-within-specified-period.aspx