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2021 (7) TMI 1297 - HC - VAT and Sales TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - payment could not be paid in stipulated time - HELD THAT:- Shri Nagpure was quick to respond that the pandemic was unknown when the decision in Charak Pharmaceuticals (supra) was rendered by the Supreme Court. However, in our view, nothing substantial turns on such response. It is indeed true that the scheme provided a one-time window for a party like the petitioner to avail the benefits envisaged therein. The statement of the Designated Committee is dated 31/1/2020. As per the terms of the scheme, the determined amount of ₹ 45,09,357/- was required to be paid by thirty days from 31/1/2020. The national lock-down because of COVID-19 was announced sometime on 23/3/2020. The reason put forward by Shri Nagpure that the petitioner was disabled to pay the requisite amount because of the pandemic is, therefore, unsustainable. Even otherwise, considering the pandemic, there were further extensions – one till 31/3/2020 and then again till 30/6/2020. Such extensions must be treated to be actions taken to facilitate payment by the declarant, who had sought to avail of the benefits under the scheme. There being no extension beyond 30/6/2020, the writ court has no competence to add to or alter the terms of the scheme to enable the party, which had sought to avail the benefits of the scheme, to deposit the determined amount beyond the period as fixed by the respondent. The writ jurisdiction cannot be invoked by a party for facilitating avoidance of obligations voluntarily incurred. The determined amount not having been paid by 30/6/2020, the statement has lapsed and cannot be given a fresh lease of life - Petition dismissed.
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