https://www.taxtmi.com/caselaws?id=301616 A belated writ challenge to a tax determination under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was not entertained because the explanation for delay was not accepted and the Scheme had already expired. With no practical scope for effective relief after the Scheme's cessation, the Court declined interference and dismissed the petition. The governing principle was that a late challenge to a determination under an expired scheme does not justify writ relief where no effective remedy remains. en-us Mon, 04 Oct 2021 00:00:00 +0530 Tue, 12 Apr 2022 09:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301616 A belated writ challenge to a tax determination under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was not entertained because the explanation for delay was not accepted and the Scheme had already expired. With no practical scope for effective relief after the Scheme's cessation, the Court declined interference and dismissed the petition. The governing principle was that a late challenge to a determination under an expired scheme does not justify writ relief where no effective remedy remains. Case-Laws Indian Laws Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301616