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2023 (4) TMI 81 - MADRAS HIGH COURTSeeking Mandamus directing the first respondent to consider his representation to accept the payment in terms of SABKA VISHWAS (Legacy Dispute Resolution) Scheme, 2019 towards Full and Final Settlement of tax dues, within the time stipulated - seeking to revoke the proceedings of the Central Revenue Authorities - HELD THAT:- It is no doubt true that the scheme in question has a shelf life and it is not within the jurisdiction of the respondent to extend the time. However, it is also seen that the Court exercises its jurisdiction to give directions to the taxing authorities to consider receiving the payment belatedly to ensure that the assessee abides by the duty caused upon him to make the payment of taxes. Taking a cue from this earlier precedence and with the idea of bringing about the via media, the Writ Petition is disposed of with the following directions:- The respondents are directed to consider the representation of the petitioner dated 22.02.2023 and pass appropriate orders on merits and in accordance with law within a period of one month from the date of receipt of a copy of this order. While considering the representation of the petitioner, the respondents shall bear in mind the fact that the entire amount had been paid by the petitioner on 30.07.2020 through RTGS. Petition disposed off.
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