https://www.taxtmi.com/caselaws?id=421545 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, relief was unavailable where the declarant failed to deposit the determined amount within the extended payment period ending on 30.06.2020. A later communication dated 14.07.2020 was treated only as an internal exercise to gather information from unpaid declarants, not as an extension of the scheme or of the payment deadline. After the scheme had expired, a subsequent representation could not revive entitlement to payment acceptance or justify a direction for consideration. The writ petition was dismissed. en-us Thu, 07 Apr 2022 00:00:00 +0530 Fri, 21 Apr 2023 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421545 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, relief was unavailable where the declarant failed to deposit the determined amount within the extended payment period ending on 30.06.2020. A later communication dated 14.07.2020 was treated only as an internal exercise to gather information from unpaid declarants, not as an extension of the scheme or of the payment deadline. After the scheme had expired, a subsequent representation could not revive entitlement to payment acceptance or justify a direction for consideration. The writ petition was dismissed. Case-Laws Service Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421545