9911796707
TMI Blog2023 (1) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the constitutionality of this Scheme. Reliance is placed by counsel for the Revenue on a decision of Apex court in the case of M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA ORS. [ 2022 (3) TMI 110 - SC ORDER ] where it was held that The High Court has rightly refused to grant relief to the petitioner for extension of the period to make the deposit under the Scheme. It is a settled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LDRS Form-4 to the petitioner. (ii) Any other relief deemed fit and proper in the facts and circumstances of the case. (iii) Cost be awarded to the petitioner. 2. Learned counsel for the rival parties are heard on the question of admission so also final disposal. 3. The facts reveal that by show cause notice dated 05.10.2015, a demand of Rs.40,86,475/- as Service Tax dues was mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o being 30.06.2020. 3.4 Resultantly, discharge certificate under the Scheme was not issued in favour of petitioner. 3.5 Consequently, petitioner has now been shown to be in arrears of tax dues and is before this Court to avail the benefit of the rebate under the SVLDRS by contending that due to technical glitch, failure to pay the determined amount of Rs.15,11,990/- was not attributed to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory in nature has to be applied strictly in terms of the provisions contained therein and any deviation from the said Scheme would amount to opening a Pandora s box where benefits not contemplated by the Scheme would become available to assessees. 4. More so, there is no challenge to the constitutionality of this Scheme. 5. After having heard learned counsel for the rival parties, this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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