Petitioner's Writ Petition Dismissed for Failure to Meet Scheme Deadline

The court dismissed the petitioner's writ petition seeking permission to benefit from the Sabka Vishwas Scheme, 2019 due to failure to deposit the required amount within the specified time, despite alleging technical glitches. The court referenced a judgment by the Allahabad High Court and the Supreme Court's dismissal of a related Special Leave Petition, affirming the deadline requirements. Despite an extension, the petitioner did not deposit the amount even within the extended period, with the court finding no evidence of attempts to comply. Consequently, the court dismissed the petition, declining to intervene based on the lack of justification.

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Issues:
Petitioner seeks benefit under Sabka Vishwas Scheme, 2019; Failure to deposit amount within stipulated time; Allegation of technical glitches preventing online payment; Reference to judgment of Allahabad High Court; Supreme Court dismissal of Special Leave Petition; Failure to deposit even within extended period.

Analysis:
The petitioner filed a writ petition requesting permission to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 by making the necessary payment as determined by the Designated Committee in Form-SVLDRS-3. The petitioner applied online for the scheme, but encountered technical issues preventing the online deposit of the required amount within the specified 30-day period. The petitioner argued that due to these glitches, denying the benefit solely based on missing the deadline would be unjust. The scheme allows for closure of indirect tax disputes under certain conditions. However, the court noted that the petitioner failed to provide specific details of the technical glitches that hindered the payment and did not demonstrate any efforts to deposit the amount within the stipulated time.

The court referenced a judgment by the Allahabad High Court in a similar case, where it was held that without a provision for extending the deadline, failing to deposit the amount within the specified time disqualifies the petitioner from further opportunities to comply. The Supreme Court also dismissed a Special Leave Petition related to the Allahabad High Court's decision, affirming the ruling. Despite an extension of the scheme until 30.06.2020, the petitioner did not deposit the amount even within the extended period. The court found no evidence to support the petitioner's claim of attempting to deposit the amount even on the extended deadline of 22.06.2020. Consequently, considering the circumstances and lack of justification to intervene, the court dismissed the petition, declining to exercise its discretionary jurisdiction in the matter.

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