2021 (11) TMI 245 - HC - Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner was restrained to make the payment by operation of law - payment was made subsequently - HELD THAT:- To take certain benefit of service tax, the respondents came out with a scheme namely Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. One was required to make the payment under Scheme of 2019 within the timeframe but the petitioner did not comply the mandate. It may be on account of the order passed by the N.C.L.T. or operation of law but the question would be as to whether this Court can issue a direction going contrary to the Scheme of 2019. It is also when now the scheme is no more exist so as the committee to consider the case of the petitioner.

The scheme cannot be made operational by this Court going beyond the period for which it was formulated only for one person or to relax any of the conditions enumerated in the scheme. It is also when the committee under the scheme no more exists. The prayer made in the writ petition cannot be granted for consideration of a case of the petitioner for paying the service tax under the scheme.

Petition dismissed.