Court denies extension of time under SVLDRS, 2019, citing scheme's strict timelines

The court dismissed the petition seeking an extension of time for payment under the SVLDRS, 2019, emphasizing the scheme's time-bound nature and lack of provision for extensions beyond the specified period. Despite the petitioner's multiple representations, the court held that the scheme's terms were clear and binding, precluding judicial intervention to extend its operational period. The court underscored that the scheme could not be altered or extended beyond its prescribed timeline, ultimately denying the petitioner's requests for an extension and upholding the scheme's original conditions.

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Issues Involved:
1. Acceptance of tax payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019).
2. Extension of time for payment under SVLDRS, 2019.
3. Consideration of representations made by the petitioner.

Issue-wise Detailed Analysis:

1. Acceptance of Tax Payment under SVLDRS, 2019:
The petitioner filed a declaration under the SVLDRS, 2019, declaring an amount of Rs. 1,13,65,141/- under the category of 'arrears-appeal not filed or appeal having attained finality'. The Designated Committee verified the declaration and issued Form SVLDRS-3, requiring the petitioner to pay Rs. 68,19,084.60/-. The petitioner failed to pay this amount within the stipulated 30 days and did not make the payment by the extended due date of 30.06.2020.

2. Extension of Time for Payment under SVLDRS, 2019:
The petitioner made multiple representations for an extension of time and payment in installments, but the authorities consistently informed that the SVLDRS, 2019, being a time-bound amnesty scheme, did not allow for extensions beyond 30.06.2020. The petitioner did not show willingness to pay even after being contacted by the department for an extension until 30.09.2020. The court examined various judgments from different High Courts, including Brahmaputra Tele Productions Pvt. Ltd., Agroha Electronics, M/s Akshay Dan Charan, P. Sikkandar, and M/s Shekhar Resorts Limited, to determine whether the court could extend the scheme's operational period. The overwhelming judicial view was against extending the scheme beyond its stipulated period.

3. Consideration of Representations Made by the Petitioner:
The petitioner submitted several representations dated 29.06.2020, 25.09.2020, 29.12.2020, 25.03.2021, 05.06.2021, and 12.08.2021, requesting an extension for payment. However, the authorities maintained that the scheme did not provide for any extensions beyond the specified dates. The court found no merit in the petitioner's request for consideration of these representations, as the scheme's terms were clear and binding.

Conclusion:
The court concluded that the SVLDRS, 2019, could not be made operational by the court beyond the period for which it was formulated. The petitioner approached the court belatedly, 1 year and 3 months after the last date for payment under the scheme. Therefore, the court dismissed the petition, holding that the prayers made for extending the scheme's benefits and considering the representations could not be granted. The court emphasized that the scheme's conditions were explicit and did not allow for extensions or modifications by judicial intervention.

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