https://www.taxtmi.com/caselaws?id=760657 Gujarat HC dismissed petitioner's challenge under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Petitioner failed to deposit Rs. 89,77,393.50 within mandatory 30-day period after receiving Form SVLDRS-3. Court held that strict compliance with scheme terms is required to avail benefits, and extending payment deadline would impermissibly modify the scheme. Relying on SC precedent in Yashi Constructions, court ruled that failure to meet statutory requirements bars scheme benefits. Petitioner's reliance on Bombay HC decision in Arjun Amarjeet Rampal case distinguished as involving technical glitch, unlike present case of complete non-payment. en-us Thu, 26 Sep 2024 00:00:00 +0530 Thu, 24 Oct 2024 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760657 Gujarat HC dismissed petitioner's challenge under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Petitioner failed to deposit Rs. 89,77,393.50 within mandatory 30-day period after receiving Form SVLDRS-3. Court held that strict compliance with scheme terms is required to avail benefits, and extending payment deadline would impermissibly modify the scheme. Relying on SC precedent in Yashi Constructions, court ruled that failure to meet statutory requirements bars scheme benefits. Petitioner's reliance on Bombay HC decision in Arjun Amarjeet Rampal case distinguished as involving technical glitch, unlike present case of complete non-payment. Case-Laws Central Excise Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760657