Mandatory payment deadline under a settlement scheme defeats relief when the statute contains no power to extend time.

A settlement scheme for legacy indirect tax disputes required payment within a fixed statutory period, and the court noted that no provision allowed extension of that time. Although the applicant had filed within time and the designated committee had issued the payable amount, failure to deposit the sum within the prescribed 30 days meant the application could not be processed further and relief under the scheme was unavailable. The governing principle was that non-compliance with a mandatory payment deadline under a settlement scheme defeats the claim when the statute contains no power to extend the period.

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Issues: Whether the petitioner could be permitted to continue with the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 proceedings and deposit the amount after the statutory period had expired.

Analysis: The Scheme was introduced under the Finance (No. 2) Act, 2019 to settle legacy indirect tax disputes. The petitioner had applied within time and the designated committee issued the requisite forms, including the amount payable. However, the amount was not deposited within the 30 days prescribed under Section 127 of the Scheme. The order notes that no provision enabled extension of that period.

Conclusion: The petitioner was not entitled to further processing of the Scheme application or to deposit the amount beyond the prescribed period.

Ratio Decidendi: Where the governing settlement scheme prescribes a fixed period for payment and contains no power of extension, failure to deposit within that period defeats the claim for relief.

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