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2021 (10) TMI 1312 - HC - Indian LawsValidity of SABKA VISHWAS(LEGACY DISPUTE RESOLUTION) SCHEME, 2019 - respondents submits that the validity of the said Scheme has expired in May, 2020 and the Scheme in question has no existence and as such there is no scope of granting any relief in the matter - HELD THAT - Whatever may be the reason, fact remains that the petitioner has allowed the Scheme in question to be expired and approached this court after the validity of the Scheme was expired. Petition dismissed.
Issues: Validity of SABKA VISHWAS(LEGACY DISPUTE RESOLUTION) SCHEME, 2019; Delay in approaching the court after the scheme's expiry.
Validity of SABKA VISHWAS(LEGACY DISPUTE RESOLUTION) SCHEME, 2019: The petitioner challenged an order determining tax under the SABKA VISHWAS(LEGACY DISPUTE RESOLUTION) SCHEME, 2019, issued on 6th February, 2020. The respondent argued that the scheme expired in May 2020, rendering it non-existent and ineligible for relief. The petitioner contended that a representation was filed on 19th February, 2020, but the authorities delayed responding until 26th July, 2021. The court noted the delay in approaching the writ court after the scheme's expiry, emphasizing that the petitioner allowed the scheme to lapse before seeking redress. Referring to a similar case where relief was denied due to the scheme's expiration, the court dismissed the writ petition, WPA 12807 of 2021, without costs. Delay in approaching the court after the scheme's expiry: The court was unconvinced by the petitioner's explanation for the delay in seeking judicial intervention post the scheme's expiration. Despite the representation filed in February 2020, the petitioner approached the court only after the scheme had lapsed. Citing a previous order dismissing a writ petition on a similar issue, the court declined to grant relief in this case, emphasizing the importance of timely action and adherence to scheme deadlines. Consequently, the writ petition was dismissed, highlighting the significance of complying with statutory timelines and the impact of delays on seeking legal remedies.
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