https://www.taxtmi.com/caselaws?id=436745 The Madhya Pradesh HC held that extension of time to deposit the discounted tax under the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 could not be granted because the scheme operates as a complete code and its stipulated conditions must be strictly complied with. Concessional benefits, rebates, and exemption-like provisions in tax schemes are to be construed narrowly, with any ambiguity resolved against the claimant and in favour of the Revenue. As the requested relief would have effectively altered the prescribed scheme terms, the petitioner was not entitled to relaxation of the deposit deadline. en-us Mon, 20 Feb 2023 00:00:00 +0530 Thu, 20 Apr 2023 08:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436745 The Madhya Pradesh HC held that extension of time to deposit the discounted tax under the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 could not be granted because the scheme operates as a complete code and its stipulated conditions must be strictly complied with. Concessional benefits, rebates, and exemption-like provisions in tax schemes are to be construed narrowly, with any ambiguity resolved against the claimant and in favour of the Revenue. As the requested relief would have effectively altered the prescribed scheme terms, the petitioner was not entitled to relaxation of the deposit deadline. Case-Laws Service Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436745