https://www.taxtmi.com/caselaws?id=419071 A time-bound statutory settlement scheme cannot be kept alive beyond its prescribed cut-off date in the absence of express enabling provision. Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, payment of the amount determined by the designated committee had to be made within the scheme period and the relevant rule-based extension, and no further enlargement of time was available. The Court therefore declined to compel acceptance of the declared tax amount after expiry of the statutory deadline and rejected the request to extend the scheme by judicial direction. en-us Thu, 06 Jan 2022 00:00:00 +0530 Thu, 03 Mar 2022 06:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419071 A time-bound statutory settlement scheme cannot be kept alive beyond its prescribed cut-off date in the absence of express enabling provision. Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, payment of the amount determined by the designated committee had to be made within the scheme period and the relevant rule-based extension, and no further enlargement of time was available. The Court therefore declined to compel acceptance of the declared tax amount after expiry of the statutory deadline and rejected the request to extend the scheme by judicial direction. Case-Laws Service Tax Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419071