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    <title>2021 (1) TMI 23 - GUJARAT HIGH COURT</title>
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    <description>Writ relief was sought to permit payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 after the prescribed time, on the asserted ground of an ICEGATE portal error. The Court treated the matter as fact-sensitive and noted that the Government communication contemplated administrative follow-up for declarants unable to pay by the due date. Given the limited scope of writ jurisdiction and the disputed technical issue, no direct direction was issued to compel acceptance of payment; the declarant was relegated to make a representation before the Chairman, CBIC, who was directed to consider the request and communicate an appropriate decision.</description>
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      <description>Writ relief was sought to permit payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 after the prescribed time, on the asserted ground of an ICEGATE portal error. The Court treated the matter as fact-sensitive and noted that the Government communication contemplated administrative follow-up for declarants unable to pay by the due date. Given the limited scope of writ jurisdiction and the disputed technical issue, no direct direction was issued to compel acceptance of payment; the declarant was relegated to make a representation before the Chairman, CBIC, who was directed to consider the request and communicate an appropriate decision.</description>
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