2021 (7) TMI 646

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..... ided - HELD THAT:- In the present case, the Writ Petitions are presented only on 30.04.2021, 10 months after the last date for remittance of the amounts. No plausible reason is set out in the affidavit justifying the delay except to state that the assessees were facing hardships on account of the COVID-19 pandemic. In the light of the long delay sans explanation, there is no merit in these Wri .....

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..... R5 to accept the remittance of tax as set out under Form SVLDRS-3. 2. Under Form SVLDRS-3, the respondents, consequent upon the applications filed under the Scheme, quantify the amount payable in respect of each application. Form 3 has been issued in the case of the petitioner's applications on five dates, ie., 10.01.2020, 29.01.2020, 26.02.2020, 27.02.2020 and 03.04.2020. The last date for .....

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..... .04.2021, 10 months after the last date for remittance of the amounts. No plausible reason is set out in the affidavit justifying the delay except to state that the assessees were facing hardships on account of the COVID-19 pandemic. 5. In the light of the long delay sans explanation, there is no merit in these Writ Petitions and the same are dismissed. No costs. Connected Miscellaneous Petitio .....

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