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2024 (3) TMI 803 - HC - Service TaxAccepting the balance payment as per the Sabka Vishwas (Legacy) Dispute Resolution Scheme, 2019 (SVLDRS) Form 3 - HELD THAT:- It is apparent that the petitioner has not made balance payment of Rs. 12,32,643/- within the extended period of time. The petitioner has also not pointed out any circumstances which suggests that the petitioner was under severe financial crunch as canvassed before the respondents authorities in the representation made by the petitioner pursuant to the order passed by this Court. As held by the Hon’ble Supreme Court in the case of Yashi Constructions [2022 (3) TMI 110 - SC ORDER] that the time limit cannot be extended by the Court as the same would amount to modifying the scheme, it is only the respondent authority or the Government can extend the time, which is already extended during the COVID-19 pandemic upto 30th June 2020 and later on, upto 30th September 2020. This petition is not entertained and is, accordingly, dismissed.
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