Just a moment...

Top
Help
Upgrade to AI Tools

We've upgraded AI Tools on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Tools

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Petition Dismissed: Non-Payment Under Sabka Vishwas Scheme Deemed Non-Compliance; Deadline Extensions Not Permitted.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The petitioner failed to deposit the required amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite receiving Form SVLDRS-3 from the respondent after considering Form SVLDRS-1 filed by the petitioner. The court held that the petitioner's reasons for non-payment were inconsequential, as the scheme's terms and conditions mandated payment within 30 days of issuing Form SVLDRS-3. Relying on the Supreme Court's decision in M/s. Yashi Constructions, the court ruled that modifying the scheme by extending the payment date is impermissible. The Bombay High Court's decision in Shri Arjun Amarjeet Rampal's case, involving a technical glitch, was distinguished as inapplicable. Consequently, the petition was dismissed for the petitioner's failure to comply with the scheme's terms and conditions.....