https://www.taxtmi.com/caselaws?id=440114 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, payment of the declared amount had to be made within the statutory period, and writ jurisdiction could not be used to extend that deadline. The Court found that the alleged portal glitch was raised only after expiry of time, the record did not show any legally sufficient impediment to timely payment, and the petitioner's delay in approaching the authorities further weakened the claim. Applying the principle that a claimant under a beneficial scheme must comply with its terms, the HC declined to rewrite the scheme or direct acceptance of delayed payment. en-us Thu, 06 Jul 2023 00:00:00 +0530 Mon, 10 Jul 2023 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440114 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, payment of the declared amount had to be made within the statutory period, and writ jurisdiction could not be used to extend that deadline. The Court found that the alleged portal glitch was raised only after expiry of time, the record did not show any legally sufficient impediment to timely payment, and the petitioner's delay in approaching the authorities further weakened the claim. Applying the principle that a claimant under a beneficial scheme must comply with its terms, the HC declined to rewrite the scheme or direct acceptance of delayed payment. Case-Laws Central Excise Thu, 06 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440114