https://www.taxtmi.com/caselaws?id=424021 A writ challenge to rejection under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held unsustainable where it was filed more than 2.5 years after communication of the rejection and no cogent explanation justified the delay. The Court applied the settled rule that unexplained delay and laches can bar writ relief, especially when the petitioner knew of the adverse decision. It also held that non-compliance with the SVLDR-1 acknowledgement instructions, including the required undertaking, together with suppression of material facts and inconsistent pleadings, disentitled the petitioner to equitable relief. A litigant seeking writ jurisdiction must act promptly, comply with scheme requirements, and come with clean hands. en-us Thu, 02 Jun 2022 00:00:00 +0530 Mon, 16 Jan 2023 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424021 A writ challenge to rejection under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held unsustainable where it was filed more than 2.5 years after communication of the rejection and no cogent explanation justified the delay. The Court applied the settled rule that unexplained delay and laches can bar writ relief, especially when the petitioner knew of the adverse decision. It also held that non-compliance with the SVLDR-1 acknowledgement instructions, including the required undertaking, together with suppression of material facts and inconsistent pleadings, disentitled the petitioner to equitable relief. A litigant seeking writ jurisdiction must act promptly, comply with scheme requirements, and come with clean hands. Case-Laws Service Tax Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424021