2021 (3) TMI 1320 - HC - Service Tax

Maintainability of petition - Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019 - HELD THAT - The petitioner herein had applied under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019. The case was considered by the Designated Committee and he was asked to make certain payment on or before 30.06.2020. The petitioner did not comply with the said condition. Tthe writ petition is allowed by granting extension of time by seven more days. It is now brought to my notice by the learned standing counsel that as per Section 127(5) of the Finance Act, 2019, the payment will have to be made under the said scheme as directed by the designated committee. That apart, Rule 7 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, states that every declarant shall pay electronically the amount as indicated in Form SVLDRS-4 issued by the designated committed on or before 30.06.2020. The writ petition is dismissed.

Summary

The High Court of Madras dismissed a writ petition filed under the Sabka Vishwas Scheme as the petitioner failed to comply with the payment deadline specified by the Designated Committee. The court recalled its previous order granting an extension of time and dismissed the writ petition.