2023 (1) TMI 993 - HC - Service Tax
Sabka Vikas Legacy Dispute Resolution Scheme, 2019 - availability of rebate in arrears of tax - HELD THAT:- There is no challenge to the constitutionality of this Scheme.
Reliance is placed by counsel for the Revenue on a decision of Apex court in the case of M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA & ORS. [2022 (3) TMI 110 - SC ORDER] where it was held that The High Court has rightly refused to grant relief to the petitioner for extension of the period to make the deposit under the Scheme. It is a settled proposition of law that a person, who wants to avail the benefit of a particular Scheme has to abide by the terms and conditions of the Scheme scrupulously.
This Court sees no reason to take a different view than the one taken by Apex Court - Petition dismissed.