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2023 (3) TMI 742 - HC - Service TaxBenefit of the scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - contention of petitioner is that he made efforts to deposit the aforesaid amount within the time stipulated, but on account of technical glitches the amount was not accepted online - HELD THAT:- The petitioner on failure to deposit the amount online for any reason had not even made any application for accepting the payment in the physical form. A Division Bench of the Allahabad High Court in M/S. YASHI CONSTRUCTION VERSUS UNION OF INDIA AND 2 OTHERS [2022 (3) TMI 108 - ALLAHABAD HIGH COURT], in an identical case, held that the petitioner who has not deposited the amount within the time granted, in the absence of any provision to extend the time, is not entitled for any further time to deposit the same - The aforesaid judgment and order of the Allahabad High Court has not been disturbed even by the Supreme Court in M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA & ORS. [2022 (3) TMI 110 - SC ORDER], against the same has been dismissed on 18.02.2022. It may be pertinent to mention here that though the petitioner could not deposit the amount within the time of 30 days stipulated in the SVLDRS-3, he could not even deposit the said amount within the extended period of scheme which was extended up to 30.06.2020 - there are no material on record which could substantiate that the petitioner made effort to deposit the amount even on 22.06.2020, as alleged. There are no good reason to exercise our discretionary jurisdiction in the matter and the petition is accordingly dismissed.
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