2022 (6) TMI 980 - HC - Service Tax

Failure to deposit the amount under SVLDRS (Sabka Vishwas (Legacy Dispute Resolution) Scheme) - Petitioner is before this Court seeking direction to the respondents to accept the tax amount deposited by him to avail the benefit under the Scheme which was denied due to late deposit - HELD THAT:- In view of the factual position and the judgment of the Allahabad High Court in M/S. YASHI CONSTRUCTION VERSUS UNION OF INDIA AND 2 OTHERS [2022 (3) TMI 108 - ALLAHABAD HIGH COURT] duly confirmed by the Apex Court in M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA & ORS. [2022 (3) TMI 110 - SC ORDER], allowing of this petition would lead to tinkering with the Scheme, which does not provide for any extension of last date for deposit of the discounted amount of tax due. The application of the petitioner under the Scheme has to be considered within the four corners of the Scheme and as such discounted tax alleged above sought to be deposited by the petitioner after last date cannot be accepted and, therefore, Revenue was correct in denying relief under the Scheme to the petitioner.

Petition dismissed.