Strict compliance under the Sabka Vishwas scheme bars extension of time where a claimed portal glitch is unproven.

Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, payment of the declared amount had to be made within the statutory period, and writ jurisdiction could not be used to extend that deadline. The Court found that the alleged portal glitch was raised only after expiry of time, the record did not show any legally sufficient impediment to timely payment, and the petitioner's delay in approaching the authorities further weakened the claim. Applying the principle that a claimant under a beneficial scheme must comply with its terms, the HC declined to rewrite the scheme or direct acceptance of delayed payment.

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Issues: Whether the time prescribed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for payment of the declared amount could be extended in writ jurisdiction on the plea of a technical glitch, and whether the petitioner was entitled to relief for acceptance of payment beyond the prescribed period.

Analysis: The petitioner was required to pay the amount stated in SVLDRS-3 within thirty days under Section 127(5) of the Finance Act, 2019 read with Rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. The first communication raising the alleged portal difficulty was made after expiry of the statutory period, and the record did not establish any legally sufficient impediment preventing payment within time. The Court relied on the principle that a person seeking the benefit of a scheme must comply with its terms and that writ jurisdiction cannot be used to rewrite the scheme or extend time not provided therein. The plea of technical glitch was not accepted, particularly when other declarants had used the same portal and the petitioner had also delayed approaching the authorities and the Court.

Conclusion: The petitioner was not entitled to extension of time or any direction for acceptance of payment beyond the prescribed period.

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