https://www.taxtmi.com/caselaws?id=420467 Benefit under a statutory settlement or amnesty scheme is unavailable where the declarant fails to make payment within the prescribed period and no legally sustainable basis exists to treat the delay as excusable. The designated committee had issued Form No. 3 requiring payment within 30 days under the scheme, but the petitioner did not pay within that period or by the extended date. The Court found the delay was not a mere technical lapse, noted that the original period had already expired before the Covid-19 lockdown, and held that the petitioner's conduct was inconsistent with timely compliance. The writ petition therefore failed, and the subsequent demand was not interfered with. en-us Mon, 14 Mar 2022 00:00:00 +0530 Wed, 20 Jul 2022 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420467 Benefit under a statutory settlement or amnesty scheme is unavailable where the declarant fails to make payment within the prescribed period and no legally sustainable basis exists to treat the delay as excusable. The designated committee had issued Form No. 3 requiring payment within 30 days under the scheme, but the petitioner did not pay within that period or by the extended date. The Court found the delay was not a mere technical lapse, noted that the original period had already expired before the Covid-19 lockdown, and held that the petitioner's conduct was inconsistent with timely compliance. The writ petition therefore failed, and the subsequent demand was not interfered with. Case-Laws Central Excise Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420467