https://www.taxtmi.com/caselaws?id=419070 A settlement scheme for legacy indirect tax disputes required payment within a fixed statutory period, and the court noted that no provision allowed extension of that time. Although the applicant had filed within time and the designated committee had issued the payable amount, failure to deposit the sum within the prescribed 30 days meant the application could not be processed further and relief under the scheme was unavailable. The governing principle was that non-compliance with a mandatory payment deadline under a settlement scheme defeats the claim when the statute contains no power to extend the period. en-us Wed, 11 Aug 2021 00:00:00 +0530 Thu, 03 Mar 2022 06:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419070 A settlement scheme for legacy indirect tax disputes required payment within a fixed statutory period, and the court noted that no provision allowed extension of that time. Although the applicant had filed within time and the designated committee had issued the payable amount, failure to deposit the sum within the prescribed 30 days meant the application could not be processed further and relief under the scheme was unavailable. The governing principle was that non-compliance with a mandatory payment deadline under a settlement scheme defeats the claim when the statute contains no power to extend the period. Case-Laws Service Tax Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419070