https://www.taxtmi.com/caselaws?id=414773 Under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, payment had to be made by the prescribed extended deadline, and the petitioner's liability had already been quantified and communicated. The Court held that the scheme contained no provision authorising further extension of time, and once the period expired the scheme stood closed. As the petitioner did not dispute the demand, illness or payment difficulty could not justify judicial enlargement of the deadline on equitable grounds. The request for extension was therefore rejected, and the recovery proceedings remained undisturbed for non-compliance with the mandatory payment deadline. en-us Thu, 28 Oct 2021 00:00:00 +0530 Wed, 17 Nov 2021 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414773 Under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, payment had to be made by the prescribed extended deadline, and the petitioner's liability had already been quantified and communicated. The Court held that the scheme contained no provision authorising further extension of time, and once the period expired the scheme stood closed. As the petitioner did not dispute the demand, illness or payment difficulty could not justify judicial enlargement of the deadline on equitable grounds. The request for extension was therefore rejected, and the recovery proceedings remained undisturbed for non-compliance with the mandatory payment deadline. Case-Laws Service Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414773