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.

Summary

The Supreme Court dismissed the Special Leave Petition as the petitioner did not deposit the amount under the Scheme within the specified time limit of 30 days, and the High Court rightly refused to grant an extension. It is important to abide by the terms and conditions of a Scheme to avail its benefits without modifying it.