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TMI Blog2021 (7) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... cate for petitioner. Shri S.N. Bhattad, Advocate for respondent. ORDER 1) An amnesty scheme titled "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was notified under Chapter V of the Finance Act, 2019. The scheme was designed to provide a one-time window for settlement of disputes and payment of arrears of tax dues. 2) The petitioner applied under the scheme, pursuant whereto the Desi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by thirty days from 31/1/2020. From the materials on record, we find that the period for making payment was initially extended up to 31/3/2020 and lastly upto 30/6/2020. Annexure R-2, being a letter dated 19/10/2020 of the Joint Commissioner (Tech), may be referred to in this connection. The petitioner having failed to deposit Rs. 45,09,357/- before 30/6/2020, the statement prepared by the Designa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -ordinary powers, ought to direct the respondent to receive the payment as and when it is tendered by the petitioner within such time as may be fixed by this Court. 6) Per contra, Shri Bhattad has referred to the terms of the scheme as well as the decision in Union of India vs. Charak Pharmaceuticals (India) Ltd. [2003 (154) E.L.T. 354] to contend that if any benefit is sought to be availed of un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020. The national lock-down because of COVID-19 was announced sometime on 23/3/2020. The reason put forward by Shri Nagpure that the petitioner was disabled to pay the requisite amount because of the pandemic is, therefore, unsustainable. Even otherwise, considering the pandemic, there were further extensions - one till 31/3/2020 and then again till 30/6/2020. Such extensions must be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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