2023 (4) TMI 771

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.... NO. 1562 OF 2022 - -<br>Service Tax<br>HON&#39;BLE SHRI JUSTICE SHEEL NAGU AND HON&#39;BLE SHRI JUSTICE VIRENDER SINGH PETITIONER: SHRI SANJAY MISHRA - ADVOCATE ORDER This petition has been filed by an assessee for seeking direction to deposit the discounted amount of tax to the tune of Rs.17,29,494/- under the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 (for short, the SVLDRS-3) as....

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.... preferred by an assessee against the order of the Division Bench of the Allahabad High Court held thus: "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 ....

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....d that a person, invoking an exception or exemption provisions, to relieve him of tax liability must establish clearly that he is covered by the said provisions and, in case of doubt or ambiguity, the benefit of it must go to the State. 3.2 The same view was followed in B.P.L. Ltd. Vs. CCE (2015) 13 SCC 220 wherein the Apex Court held thus: "21. We approve that the aforesaid reasoning and ratio....