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2022 (11) TMI 342 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - claim put up before this Court is that some amount of tax was deposited by the petitioner earlier in regard to the same assessment year but due to inadvertence could not be claimed while applying under the said Scheme - demand by issuance of notice u/S. 87(b)(i) of the Finance Act, 1994 read with Section 174 of CGST Act, 2017 - HELD THAT:- What the petitioner wants in this petition is to reopen his case under the said Scheme after the last date which is not possible as that would amount to putting the clock back and tinkering with the scheme and allowing the petitioner to adopt procedure dehorse the Scheme. The Apex Court in M/s Yashi Constructions Vs. Union of India & Ors. [2022 (3) TMI 110 - SC ORDER] while dealing with somewhat similar situation has held that 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 prerogative of the Government. This Court cannot help the petitioner and, therefore, the petitioner has to take recourse to remedy under the provisions of CGST Act, as per law - Petition dismissed.
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