https://www.taxtmi.com/caselaws?id=418309 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 required payment within the prescribed time in the designated form, reflecting its one-time, time-bound amnesty structure for legacy disputes. Where the claimant failed to pay before the cut-off date and the scheme had already expired, there was no provision allowing extension of time or revival of the scheme through judicial direction. The Court noted the consistent view of other High Courts that the scheme cannot be kept alive after expiry, particularly in a belated claim. The relief sought was therefore not maintainable. en-us Mon, 03 Jan 2022 00:00:00 +0530 Mon, 14 Feb 2022 07:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418309 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 required payment within the prescribed time in the designated form, reflecting its one-time, time-bound amnesty structure for legacy disputes. Where the claimant failed to pay before the cut-off date and the scheme had already expired, there was no provision allowing extension of time or revival of the scheme through judicial direction. The Court noted the consistent view of other High Courts that the scheme cannot be kept alive after expiry, particularly in a belated claim. The relief sought was therefore not maintainable. Case-Laws Service Tax Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418309