Sabka Vishwas Scheme payment deadline cannot be revived after expiry; later representation did not extend the benefit.

Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, relief was unavailable where the declarant failed to deposit the determined amount within the extended payment period ending on 30.06.2020. A later communication dated 14.07.2020 was treated only as an internal exercise to gather information from unpaid declarants, not as an extension of the scheme or of the payment deadline. After the scheme had expired, a subsequent representation could not revive entitlement to payment acceptance or justify a direction for consideration. The writ petition was dismissed.

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Issues: Whether the petitioner was entitled to a direction for consideration of its representation and acceptance of payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 after expiry of the time prescribed for payment.

Analysis: The petitioner failed to deposit the determined amount within the extended time up to 30.06.2020. The communication dated 14.07.2020 was treated as an internal exercise to collect information from declarants who had not paid, and not as an extension of the scheme or of the time for making payment. Once the scheme had come to an end, no further benefit could be extended on the basis of a subsequent representation, and a direction to decide such representation would serve no useful purpose.

Conclusion: The petitioner was not entitled to any relief under the scheme after its expiry, and the writ petition was dismissed.

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