The petitioner in order to avail of the benefit of the scheme under the Direct Tax Vivad se Vishwas Act, 2020, was required to make a payment of up till March 31, 2021 and with interest at the rate of 10 per cent. amount of  up till October 31, 2021. The petitioner was able to make 75 per cent. There was only balance of 25 per cent. amount payable by the petitioner which in the instant case had also been paid by the petitioner on December 31, 2021, i. e., which is within sixty (60) days time from the date the payment of the 75 per cent. earlier made.  Respondent did not issue the form 5 on the ground that  respondent has no power to condone the dealy in payment of tax which was paid   beyond the cutoff date. On writ allowing the petition the Court held that  it was admittedly Covid pandemic period and there were compelling circumstances faced by every person including business entities. Prima facie, the petitioner had not tried to evade payment of tax at any point of time and if at all there was any delay, the delay was only to the extent of 25 per cent. of the total tax payable which too he had paid in its entirety within sixty (60) days beyond the date of October 31, 2021. The delay was condoned. Direction issued to the respondent to immediately take necessary steps for issuance of form 5 under the Direct Tax Vivad se Vishwas Act, 2020.