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2022 (2) TMI 560 - HC - Service TaxSabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner failed to pay the declared amount within 30 days from the date of issue of notice and further did not pay the same within the extended due date on 30.06.2020 - whether the SVLDRS, 2019 can be made operational by the Court beyond the period for which it was formulated? - HELD THAT:- The overwhelming view taken by the various High Courts is that time for availing of the benefit of the Scheme cannot be extended as a matter of course, especially beyond the period it was promulgated. The prayers made in this writ petition cannot be granted for consideration of the case of the petitioner for paying the service tax under the Scheme as the Court cannot make operational the SVLDRS, 2019, especially when the petitioner has approached this Court belatedly after 1 year and 3 months from the last date of payment of determined amount of tax under the SVLDRS, 2019 - Petition dismissed.
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