Time-barred payment under Sabka Vishwas Scheme refused after the extended deadline expired

Permission to remit tax under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was declined because the payment was not made within the stipulated period. Form 3 was issued on 03.01.2020, and the Scheme required payment within 30 days, later extended to 30.06.2020 due to COVID-19; no further extension was granted. The request to pay was made only in March and April 2021, and the writ petition was filed on 16.06.2021, after the final deadline. In these circumstances, the Court found no basis to intervene and left the petitioner to pursue any representation before the Board, if filed.

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Issues: Whether permission could be granted to remit the tax under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 after the stipulated payment period had expired.

Analysis: The application under the Scheme had been made in 2019 and Form 3 was issued on 03.01.2020. The Scheme required payment within 30 days of receipt of Form 3, and although the time was extended up to 30.06.2020 because of the COVID-19 pandemic, no further extension was granted. The request for permission to pay was represented only in March and April 2021, and the writ petition itself was instituted on 16.06.2021, long after the last date fixed for payment. In these circumstances, the Court found no basis to intervene and left the petitioner to pursue any representation, if filed, before the Board.

Conclusion: Permission to remit tax under the Scheme after the expiry of the extended time limit was declined.

Final Conclusion: The challenge did not succeed, and the petitioner was not granted the relief sought in relation to payment under the Scheme.

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