TMI Blog2022 (11) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... 42 - MADHYA PRADESH HIGH COURT - 2023 (70) G. S. T. L. 138 (M. P.) - Sabka 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 Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogative 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. - Writ Petition No. 4822 of 2021 - - - Dated:- 2-11-2022 - Hon'ble Shri Justice Sheel Nagu And Hon'ble Shri Justice Virender Singh For the Petitioner : Shri Rajmani Mishra - Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Annexure R/1. The petitioner vide Annexure R/2 Form No.SVLDRS-2A agreed to the estimated amount determined by the Designated Committee. Accordingly, vide Annexure R/3 Form No.SVLDRS 3 dated 13.12.2019 the petitioner was directed to deposit the discounted amount of Rs.3,31,925/-. 2.1 The petitioner did not come forward to deposit the said amount till the last extended date prescribed i.e. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not deposit the amount under the Scheme within 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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