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Issues: Whether the petitioner was entitled to be permitted to make payment and avail the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 despite not depositing the amount within the time stipulated in Form SVLDRS-3.
Analysis: The petition rested on the plea that the amount could not be deposited online because of technical glitches, but no specific material was placed to substantiate such difficulty or to show any effective attempt to deposit the amount within the prescribed period. The record also did not show any request for acceptance of payment in physical form. The Court noted that an identical issue had already been decided by another High Court, holding that in the absence of any provision extending time, the benefit cannot be claimed after expiry of the stipulated period. The fact that the scheme period was later extended did not assist the petitioner, as there was still no reliable material showing compliance even within the extended time.
Conclusion: The petitioner was not entitled to further time or to the scheme benefit after failure to deposit the amount within the prescribed period; the writ petition was rejected.
Ratio Decidendi: Where a statutory scheme prescribes a time limit for payment and contains no enabling provision for extension, the benefit of the scheme cannot be granted after expiry of that period merely on an unsubstantiated plea of technical difficulty.
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