2023 (3) TMI 742

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.... 742 - RAJASTHAN HIGH COURT - TMI<br>RAJASTHAN HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 3-2-2023<br>D.B. Civil Writ Petition No. 18734/2022 - -<br>Service Tax<br>Hon&#39;ble The Chief Justice Mr. Pankaj Mithal And Hon&#39;ble Mrs. Justice Shubha Mehta For the Petitioner(s) : Mr. Dron Yadav For the Respondent(s) : Mr. Sandeep Pathak with Ms. Vartika Mehra, Ms. Shruti Pareek....

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.... on account of technical glitches the amount was not accepted online. Therefore, merely for the reason that he could not deposit the amount within a period of 30 days, he ought not to be denied the benefit of the scheme. The aforesaid scheme introduced by the Finance Act No.2 of 2019 offers opportunity to the assessee to seek closure of any dispute involving indirect tax, subject to the conditions....

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....21 SCC Online All 1032, in an identical case, held that the petitioner who has not deposited the amount within the time granted, in the absence of any provision to extend the time, is not entitled for any further time to deposit the same. 8. The aforesaid judgment and order of the Allahabad High Court has not been disturbed even by the Supreme Court as the Petition for Special Leave to Appeal (....