TMI Blog2022 (6) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the respondents to accept the tax amount deposited by him to avail the benefit under the Scheme which was denied due to late deposit - HELD THAT:- In view of the factual position and the judgment of the Allahabad High Court in M/S. YASHI CONSTRUCTION VERSUS UNION OF INDIA AND 2 OTHERS [ 2022 (3) TMI 108 - ALLAHABAD HIGH COURT ] duly confirmed by the Apex Court in M/S. YASHI CONSTRUCTIONS VE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts (By Shri Gautam Prasad, Advocate For The Respondents) ORDER JUSTICE SHEEL NAGU This petition under Article 226 of the Constitution of India filed by an assessee registered under CGST Act prays for the following relief:- i. Call upon the entire material on record pursuant to the instant controversy for the satisfaction of this Hon'ble Court. ii. To direct the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays as per the clause-7 of the Scheme vide P/4. Incidentally, on account of the lock down imposed owing to the Covid 19 pandemic the Government of India extended the last date for depositing the amount under the Scheme to 30th June, 2020 vide notification dated 14.05.2020. However, the petitioner failed to deposit the said amount by 30th June, 2020. Instead the deposit was made vide challan on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the time limit provided under the Scheme, i.e. within 30 days. In that view of the matter, 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 scrupul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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