https://www.taxtmi.com/caselaws?id=759857 The Gujarat HC dismissed a petition seeking direction to accept payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and issue discharge certificate. The petitioner had availed scheme benefits but failed to make payment within the prescribed deadline of 30.06.2020. The court held that extending the payment deadline would amount to modifying the scheme, which is the government's prerogative. Citing SC precedent in M/S. Yashi Constructions v. Union of India, the court emphasized that scheme beneficiaries must strictly comply with all terms and conditions, including time limits. en-us Thu, 26 Sep 2024 00:00:00 +0530 Thu, 10 Oct 2024 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759857 The Gujarat HC dismissed a petition seeking direction to accept payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and issue discharge certificate. The petitioner had availed scheme benefits but failed to make payment within the prescribed deadline of 30.06.2020. The court held that extending the payment deadline would amount to modifying the scheme, which is the government's prerogative. Citing SC precedent in M/S. Yashi Constructions v. Union of India, the court emphasized that scheme beneficiaries must strictly comply with all terms and conditions, including time limits. Case-Laws Service Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759857