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2022 (5) TMI 571 - BOMBAY HIGH COURTSVLDR Scheme - Litigation category - Arrears category - remission of duty - recovery of the CENVAT credit - Section 121 of the Finance Act - HELD THAT:- It is stated that on 31st October, 2020, the scheme Sabka Vishwas (Legacy Dispute Resolution) Rules, 2019 has come to an end. On or about 27th January, 2020, the Form No. SVLDRS-3 was given and the Petitioner was directed to pay estimate amount of Rs.7,09,444/-. The Counsel for the Petitioner during the course of hearing before the Authority, accepted the category as Arrears. The Respondents accepted the same and issued the estimated amount payable by the Petitioner under the Scheme. It is trite that concession given by an Advocate against the statute would not bind the litigant. However, it needs to be considered that though the estimated amount payable by the Petitioner under the Arrears category, was informed to the Petitioner on or about 27th January, 2020. The Petitioner did not take any steps against the same. There are no bona fide on the part of the Petitioner in offering to make payment nor the Petitioner approached this Court within a reasonable time - The Apex Court in case of M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA & ORS. [2022 (3) TMI 110 - SC ORDER], has confirmed the order of High Court, refusing to grant relief to the Petitioner therein for extension of period to make deposit under the scheme. Considering the delay and latches in approaching this Court, so also lack of bonafides on the part of the Petitioner, the Writ Petition cannot be entertained - petition disposed off.
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