2022 (6) TMI 980

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ICE SHEEL NAGU AND HON'BLE SHRI JUSTICE ARUN KUMAR SHARMA Petitioner (By Shri Rajmani Mishra, Advocate For The Petitioner.) Respondents (By Shri Gautam Prasad, Advocate For The Respondents) ORDER JUSTICE SHEEL NAGU This petition under Article 226 of the Constitution of India filed by an assessee registered under CGST Act prays for the following relief:- i. Call upon the entire material ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-2 for depositing the said amount on 22.01.2020. The petitioner had to deposit the said amount within 30 days as per the clause-7 of the Scheme vide P/4. Incidentally, on account of the lock down imposed owing to the Covid 19 pandemic the Government of India extended the last date for depositing the amount under the Scheme to 30th June, 2020 vide notification dated 14.05.2020. However, the petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....It is an admitted fact that the petitioner did not deposit the amount under the Scheme within the time limit provided under the Scheme, i.e. within 30 days. In that view of the matter, the High Court has rightly refused to grant relief to the petitioner for extension of the period to make the deposit under the Scheme. It is a settled proposition of law that a person, who wants to avail the benef....