Court grants extension under Sabka Vishwas Scheme due to petitioner's health and financial constraints.

The court considered the petitioner's financial constraints and health condition in a case concerning the extension of the Sabka Vishwas Scheme, 2019 timeframe. Despite the usual inability to extend Scheme deadlines, the court directed the authority to review the case and decide on any extension based on parity with similar cases. The petitioner, unable to deposit the declared amount within the timeframe, was granted leniency due to health challenges. The court instructed the authority to treat the petition as a representation and conclude the review within eight weeks.

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Issues:
1. Extension of timeframe under the Sabka Vishwas Scheme, 2019
2. Petitioner's inability to deposit the declared amount
3. Petitioner's health condition and leniency request

Extension of Timeframe under the Sabka Vishwas Scheme, 2019:
The petitioner sought relief through a writ petition to set aside/quash recovery notices and direct the respondent to allow payment under the Sabka Vishwas Scheme, 2019. The petitioner, represented by Mr. Mankotia, cited financial constraints and a health condition as reasons for not meeting the payment deadline. The court acknowledged the usual inability to extend Scheme timeframes but considered the petitioner's circumstances. The court directed the concerned authority to treat the petition as a representation and decide on any extension based on parity with similar cases. The authority was given eight weeks to conclude this review.

Petitioner's Inability to Deposit the Declared Amount:
The petitioner could not deposit the declared amount within the Scheme's timeframe due to financial constraints, as highlighted by Mr. Mankotia. The petitioner engaged in correspondence with the revenue authorities after the deadline expired, indicating efforts to address the issue. The court noted the petitioner's situation and considered the health condition and financial challenges faced.

Petitioner's Health Condition and Leniency Request:
Mr. Mankotia emphasized the petitioner's battle with cancer and requested a lenient view of the non-compliance with the Scheme's payment deadline. The court acknowledged the health condition and instructed the concerned authority to review the case considering any precedent of granting extensions. The court disposed of the writ petition, instructing the authority to complete the review within eight weeks of the court order.

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