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2023 (10) TMI 233 - HC - Service TaxSeeking extension of time period for payment of dues under SVLDR Scheme - HELD THAT:- What is evident is that the petitioner was under a misconceived belief that by virtue of extension of limitation periods by virtue of the orders of the Hon’ble Supreme Court, the same benefit would be available to the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (the Sabka Vishwas Scheme). The declarations were filed in respect of Service Tax liability declared in the periodical ST-3 returns but not paid and therefore they were declarations filed under the category of arrears. The last date for payment of the estimated dues for settlement of the case was 30.06.2020 and the amounts were not paid until such date - As per Rule 7 the amount had to be credited in the account on or before 30.06.2020. The petitioner made the first claim of pre-deposit only by a letter dated 7.06.2021 after almost one year of the last date for making payment under the scheme which was clearly beyond the outer limit of the operation of the scheme. In the case of M/S Yashi Constructions vs. Union Of India [2022 (3) TMI 110 - SC ORDER]the Supreme Court 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. Thus, if the case of the petitioner is accepted, then it would tantamount to modifying the scheme which cannot be done. Petition dismissed.
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