SVLDR amnesty scheme late applications-court cannot extend statutory deadline or compel revenue authority to grant relief; petitions dismissed.

The dominant issue was whether the HC could direct the revenue authority to grant amnesty relief under the SVLDR Scheme by extending the statutory period. Relying on the SC's binding decision holding that courts cannot extend the time-limit prescribed under the Scheme or compel authorities to entertain belated claims, the HC held that no writ could issue to confer SVLDR benefits beyond the permitted period. The petitions were dismissed.

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The Karnataka High Court dismissed the petitioners' request for directions to grant them benefits under the SVLDR scheme, citing a judgment of the Apex Court. The petitions were dismissed as they lacked merit.

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