The Hon’ble Ahmedabad High Court in M/s. SK Likproof Private Limited v. Union of India [R/Special Civil Application No. 20717 of 2022 dated February 9, 2023] has held that, when the deposit within the stipulated period was made, a technical glitch being the reason for the non-functioning of the bank’s software would not hold the assessee liable or accountable for non-payment. Further held that the denial of the Revenue Department for considering the case and the later recovery of an amount of INR 7,68,675/- must be reverted. Directed the Revenue Department to refund the said sum and issue a discharge certificate.