9911796707
TMI Blog2021 (3) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner is a bona fide businessman and is prepared to pay the amount in question in accordance with the scheme along with interest for the period which he has defaulted in scheme and looking into the extreme pandemic conditions of COVID and the death of petitioner's father, this is a fit case for invocation of the powers under Article 226 of the Constitution of India. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme. The petitioner being a registered assessee under the Goods and Services Act, 2017 sought the benefit of Central Government notified scheme i.e. Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (referred to hereinafter as 'Sabka Vishwas Scheme'). The petitioner made three voluntary disclosures and accordingly the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the respondents opposes on the ground that the scheme has already come to an end and it is well within the knowledge of the petitioner that he had to make the payment and any default would be amount to failure on the part of the petitioner to get the benefit of scheme in question. After hearing learned counsel for the parties and perusing the material available on record, this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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