SVLDRS - The court acknowledged that the petitioner failed to ...

Court Denies Further Extension for Payment; Petitioner Fails to Prove Severe Financial Hardship Post-COVID-19.

March 19, 2024

Case Laws     Service Tax     HC

SVLDRS - The court acknowledged that the petitioner failed to make the balance payment within the extended period due to financial constraints post-COVID-19. However, it emphasized that the petitioner did not provide substantial evidence of severe financial crunch, as claimed. - Citing a precedent set by the Supreme Court, the court affirmed that the time limit cannot be extended by the court as it would amount to modifying the scheme, a prerogative of the government or the respondent authority. The extension granted during the COVID-19 pandemic was within the authority of the government, not the court.

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