2023 (4) TMI 1025 - SCH - Service Tax

Sabka Vishwas Legacy Dispute Resolution Scheme (SVDLR Scheme) - extension of time limit prescribed under the SVLDR Scheme - HELD THAT - The High Court has, relying upon the decision of this Court, in the case of M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA ORS. 2022 (3) TMI 110 - SC ORDER has rightly dismissed the writ petitions. The Special Leave Petitions stand dismissed.

Summary

The Supreme Court upheld the decision that the last date to make payment under the SVLDR Scheme was 30.06.2020. The petitioners' request to extend the time was denied, and the High Court's dismissal of the writ petitions was affirmed. Special Leave Petitions were dismissed, and pending applications were disposed of.