https://www.taxtmi.com/caselaws?id=448660 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as a self-contained code requiring electronic filing, electronic issuance of SVLDRS-3, and payment within the prescribed thirty-day period. The petitioner's plea of technical glitches and non-communication of the uploaded statement was rejected for want of cogent evidence, and the failure to comply with the mandatory timeline meant no extension could be granted under Article 226. The challenge to the adjudication order therefore failed, as extending time would amount to altering the Scheme itself. en-us Fri, 19 Jan 2024 00:00:00 +0530 Sat, 27 Jan 2024 08:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448660 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as a self-contained code requiring electronic filing, electronic issuance of SVLDRS-3, and payment within the prescribed thirty-day period. The petitioner's plea of technical glitches and non-communication of the uploaded statement was rejected for want of cogent evidence, and the failure to comply with the mandatory timeline meant no extension could be granted under Article 226. The challenge to the adjudication order therefore failed, as extending time would amount to altering the Scheme itself. Case-Laws Service Tax Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448660