2021 (6) TMI 680

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..... to justify the delay in making the remittances. As far as W.P.Nos.14451 and 14497 of 2020, wherein Form 3 has been issued on 27.12.2019 and the 30 day period available for remittance is till January, 2020, the reliance upon the pandemic would not come to the aid of the petitioner. As far as W.P.No.14454 of 2020, wherein Form 3 has been issued on 27.02.2020 and time was available till the end of Ma .....

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..... Scheme, 2019 (in short 'Scheme'). 3. The prayer of the petitioner is not liable to be granted for the reason that Form 3 in these cases have been issued, admittedly, as early as on 27.12.2019 and 27.02.2020. The Scheme requires payment in respect of the amounts quantified to be remitted within a period of 30 days from the date of receipt of Form 3, which in these cases would expire tow .....

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