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2021 (7) TMI 256 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Time limitation - application has been filed in 2019 and Form 3 in this case is dated 03.01.2020 - HELD THAT:- The petitioner has filed a representation, which contains two dates, 30.03.2021 and 05.04.2021, before the Chairman, Central Board of Indirect Taxes, for which there is no acknowledgement, even for dispatching the same, praying for a permission to remit the tax under the Scheme - That apart, the petitioner has instituted this Writ Petition only on 16.06.2021, nearly a year after the last date stipulated by the Board for payment of tax. In such a situation, this Court is not in a position to intervene in this matter and it is left to the petitioner to pursue its representation, if at all filed, before the Board. Petition dismissed.
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