Rampal availed the scheme on December 30, 2019 declaring ₹9,16,203 as tax dues.
On February 23, 2020, a form was issued by the Central Board of Indirect Taxes and Customs (CBIC) directing Rampal to pay ₹2,74,860 to avail the benefit under the scheme.
He was was granted a mandate form (challan) from the CBIC portal.
Due to nationwide lockdown, Rampal could not visit the bank to make the payment.
Thereafter, reminder letters were sent by the Superintendent of Investigation team, Central goods and services tax, informing Rampal that due date for payment of tax dues had been extended to June 30, 2020.
Rampal tried to regenerate the challan from the CBIC portal to make the payment and even transferred money via RTGS which was reversed and refunded to Rampal.
Source: Barandbench
