Re: Failure to make payment under VSVS

What if the payment to be made under the Scheme after the receipt of Form 3 is not paid within the due date given for payment along with additional amount(i.e Oct 31st 2021)
Will the appeal already filed hold good or will the appeal be treated as withdrawn and revert back to assessment proceedings

Appeal will hold good only the immunity under VSV Scheme is not available to the assessee.  Please refer Circular No 9/2020   dt.22-4 -2020 ,    Q. 49 . Once declaration is filed under Vivad Se Vishwas and for financial difficulties ,payment is not made accordingly , will the declaration be null and void ? Answer: Yes it would be void .  

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