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2021 (7) TMI 646 - HC - Service TaxCondonation of delay in filing claim - failure to remit the amount due under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 even after repeated extensions provided - HELD THAT:- In the present case, the Writ Petitions are presented only on 30.04.2021, 10 months after the last date for remittance of the amounts. No plausible reason is set out in the affidavit justifying the delay except to state that the assessees were facing hardships on account of the COVID-19 pandemic. In the light of the long delay sans explanation, there is no merit in these Writ Petitions and the same are dismissed.
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