The High Court dismissed the petition seeking direction to issue ...

HC dismisses plea for extension of payment deadline under Sabka Vishwas Scheme.

Case Laws     Service Tax

October 10, 2024

The High Court dismissed the petition seeking direction to issue a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner had availed the scheme's benefit but failed to make the payment within the prescribed time limit of June 30, 2020. The court held that extending the payment date would amount to modifying the scheme, which is impermissible under the law. The Supreme Court's decision in M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA & ORS. was cited, which stated that a person availing a scheme's benefits must strictly abide by its terms and conditions. Since the petitioner did not comply with the scheme's terms, the court found no reason to interfere and dismissed the petition.

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