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2022 (3) TMI 109 - HC - Service TaxSabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019 - amnesty scheme - extension of time allowed or not - 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. Division Bench judgment rendered by the Allahabad High Court in SHEKHAR RESORTS LTD. VERSUS UNION OF INDIA [2021 (11) TMI 245 - ALLAHABAD HIGH COURT] wherein the Hon’ble High Court clearly opined that the Scheme cannot be made operational by the 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. 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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