2021 (11) TMI 245

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.... Learned Counsel for the petitioner and Mr. Ramesh Chandra Shukla, Learned Counsel for the respondents. 2. This writ petition has been filed to seek direction on the respondents for consideration of case of the petitioner under the scheme "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" (for short "Scheme of 2019"). 3. It is submitted by Learned Counsel for the petitioner that ....

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....the payment as per Scheme of 2019 within the time frame and, accordingly, he is not entitled to the benefit of the scheme. 5. We have considered the rival submissions of the parties and perused the record. 6. To take certain benefit of service tax, the respondents came out with a scheme namely Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. One was required to make the payment ....