https://www.taxtmi.com/caselaws?id=424023 A writ petition challenging rejection under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was refused because it was filed more than two and a half years after rejection without a cogent explanation. The Court also noted non-compliance with the Scheme's procedural directions, despite an to proceed as a co-noticee, and held that reliance on the COVID-19 period could not cure the earlier unexplained delay. Suppression of material facts and failure to approach the Court with clean hands further defeated the claim for equitable relief under Article 226. The petition was dismissed. en-us Fri, 03 Jun 2022 00:00:00 +0530 Tue, 21 Jun 2022 08:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424023 A writ petition challenging rejection under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was refused because it was filed more than two and a half years after rejection without a cogent explanation. The Court also noted non-compliance with the Scheme's procedural directions, despite an to proceed as a co-noticee, and held that reliance on the COVID-19 period could not cure the earlier unexplained delay. Suppression of material facts and failure to approach the Court with clean hands further defeated the claim for equitable relief under Article 226. The petition was dismissed. Case-Laws Service Tax Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424023