https://www.taxtmi.com/highlights?id=74389 SUBKA VISHWAS” [Legacy Dispute Resolution] Scheme Rules, 2019 - petitioner was unable to make payment due to technical glitch - The judgment reiterates the principle that a scheme must be followed strictly according to its terms and conditions. In this case, the "SUBKA VISHWAS" Scheme, being a complete code in itself, required adherence to specific time limits for filing and payment, which the petitioner failed to meet. The court emphasized that extending the time limit for compliance with the scheme’s provisions is beyond its jurisdiction under Article 226 of the Constitution of India. - HC en-us Sat, 27 Jan 2024 08:30:28 +0530 Sat, 27 Jan 2024 08:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74389 SUBKA VISHWAS” [Legacy Dispute Resolution] Scheme Rules, 2019 - petitioner was unable to make payment due to technical glitch - The judgment reiterates the principle that a scheme must be followed strictly according to its terms and conditions. In this case, the "SUBKA VISHWAS" Scheme, being a complete code in itself, required adherence to specific time limits for filing and payment, which the petitioner failed to meet. The court emphasized that extending the time limit for compliance with the scheme’s provisions is beyond its jurisdiction under Article 226 of the Constitution of India. - HC Highlights Service Tax Sat, 27 Jan 2024 08:30:28 +0530 https://www.taxtmi.com/highlights?id=74389