https://www.taxtmi.com/caselaws?id=424139 The Court dismissed the petition seeking relief under the SVLDRS Scheme due to late deposit of tax amount post the extended deadline, emphasizing adherence to Scheme's terms and conditions. Referring to judicial precedents, including an Allahabad High Court decision affirmed by the Apex Court, the Court upheld the government's prerogative in maintaining the Scheme's integrity. Granting relief post deadline would amount to modifying the Scheme, which was deemed impermissible. The decision underscored the significance of complying with Scheme provisions and specified deadlines, leading to the denial of benefits to the petitioner. en-us Thu, 16 Jun 2022 00:00:00 +0530 Thu, 23 Jun 2022 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424139 The Court dismissed the petition seeking relief under the SVLDRS Scheme due to late deposit of tax amount post the extended deadline, emphasizing adherence to Scheme's terms and conditions. Referring to judicial precedents, including an Allahabad High Court decision affirmed by the Apex Court, the Court upheld the government's prerogative in maintaining the Scheme's integrity. Granting relief post deadline would amount to modifying the Scheme, which was deemed impermissible. The decision underscored the significance of complying with Scheme provisions and specified deadlines, leading to the denial of benefits to the petitioner. Case-Laws Service Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424139