https://www.taxtmi.com/caselaws?id=435356 A statutory settlement scheme requiring payment within the prescribed time could not be invoked after the deadline had expired where the scheme contained no provision for extension. The petitioner's plea of technical glitches was not supported by specific material, and the record did not show any effective attempt to pay within time or any request for physical acceptance of payment. The later extension of the scheme period did not cure the failure, because there was still no reliable proof of compliance within the permitted period. The writ petition was therefore rejected, and the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme was denied. en-us Fri, 03 Feb 2023 00:00:00 +0530 Sat, 18 Mar 2023 08:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435356 A statutory settlement scheme requiring payment within the prescribed time could not be invoked after the deadline had expired where the scheme contained no provision for extension. The petitioner's plea of technical glitches was not supported by specific material, and the record did not show any effective attempt to pay within time or any request for physical acceptance of payment. The later extension of the scheme period did not cure the failure, because there was still no reliable proof of compliance within the permitted period. The writ petition was therefore rejected, and the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme was denied. Case-Laws Service Tax Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435356