2022 (6) TMI 980

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....vice Tax<br>HON&#39;BLE SHRI JUSTICE SHEEL NAGU AND HON&#39;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 r....

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....cheme issued statement under Section 127 of Finance Act, 2019. Form SGRS-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 ....

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....al Leave to Appeal (C) No.2070/2022 (Annexure R/7) to the following extent:- "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 un....