https://www.taxtmi.com/caselaws?id=299372 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 required payment of the amount stated by the Designated Committee within the time fixed under clause 127(5). The Bombay High Court noted that the payment period had already been extended to 30 June 2020, but no further extension was granted. It held that a writ court cannot rewrite the scheme or add conditions not accepted by the declarant, and that pandemic-related hardship did not justify reviving a lapsed statement. Once the determined amount was not paid within the permitted period, the statement ceased to survive and could not be enforced on equitable grounds. en-us Mon, 26 Jul 2021 00:00:00 +0530 Wed, 27 Apr 2022 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299372 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 required payment of the amount stated by the Designated Committee within the time fixed under clause 127(5). The Bombay High Court noted that the payment period had already been extended to 30 June 2020, but no further extension was granted. It held that a writ court cannot rewrite the scheme or add conditions not accepted by the declarant, and that pandemic-related hardship did not justify reviving a lapsed statement. Once the determined amount was not paid within the permitted period, the statement ceased to survive and could not be enforced on equitable grounds. Case-Laws VAT and Sales Tax Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299372