2022 (3) TMI 110 - SCH - Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - petitioner did not deposit the amount under the Scheme within the time limit provided under the Scheme, i.e., within 30 days - 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. If the time is extended not provided under the Scheme, it will tantamount to modifying the Scheme which is the the prerogative of the Government.

Special Leave Petition stands dismissed.