The assessee filed a declaration under the VsV scheme. However, the revenue issued an incorrect Form-3. After correction upon the assessee’s persistence, the revised Form-3 was uploaded to a new portal which had technical glitches. Consequently, the assessee could only access the form after the initial payment deadline (30-09-2021) and paid the amount corresponding to that deadline on 12-10-2021. The revenue rejected the declaration, first by erroneously claiming no payment was made and later by citing a shortfall due to the missed deadline.The High Court observed that the assessee was vigilant, whereas the issues stemmed from the revenue’s own errors, portal migration problems, and shifting justifications. It held that such a rigid approach negates the beneficial intent of the VsV Act. Accordingly, the Court quashed the rejection orders and allowed the assessee to avail the scheme, conditional upon payment of the balance tax with interest, plus an additional sum. (AY. 2017-18)