Deadline to deposit disputed amount under SVLDR Scheme not extendable by court
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 28 March, 2022
Latest from Taxmann
Case Details: Yashi Constructions v. Union of India - [2022] 136 taxmann.com 248 (SC)
Judiciary and Counsel Details
-
- M.R. Shah and B.V. Nagarathna, JJ.
- Sanchit Garga, AOR for the Petitioner.
Facts of the Case
The petitioner applied for the benefit of SVLDR scheme on the last date for making the application i.e. 31st December, 2019. The time period to make the deposit provided under Section 127 of the SVLDRS scheme was of 30 days. The petitioner didn’t deposit the amount within time granted to the petitioner. It filed writ petition seeking direction for department to allow him to deposit the required amount as declared by the department in SVLDRS-3. The writ petition was dismissed. The petitioner filed Special Leave petition before the Supreme Court.
Supreme Court Held
The Honorable Apex Court observed that the petitioner did not deposit disputed amount within time limit of 30 days specified in scheme. It is settled proposition that term and conditions of any scheme have to be followed scrupulously to avail its benefits. The extension of this time limit by Court would amount to modifying scheme, which is a prerogative of Government. Therefore, the Special Leave Petition was dismissed.
Case Review
-
- Yashi Construction v. Union of India [Writ Tax No. 541 (All.) of 2021, dated 11-8-2021 (para 1) affirmed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
