Direct Tax Vivad Se Vishwas Scheme - petitioner failed to...

Direct Tax Vivad Se Vishwas Scheme - petitioner failed to furnish Form-4 - Petitioner seeking permission to pay the amount due under the Act alongwith additional fee and interest as owing to illness of his mother, he was residing abroad during April, 2021 to October, 2021 - Petitioner has not been able to point out any provision which shall entail extension of time as a vested right which can be enforced by way of writ petition under Article 226 of the Constitution of India. Trite it is that enforceable right under law is a sine qua non for issuance of a writ in the nature of mandamus. - HC