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Excise Duty

SVLDRS benefit not available if petitioner not complies with its conditions: SC

Case Law Details

TaxGuru Citation
2022 taxguru.in 595
Case Name
Yashi Constructions Vs Union of India (Supreme Court of India)
Date of Judgement/Order
Only available for paid members
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Yashi Constructions Vs Union of India (Supreme Court of India)

It is an admitted fact that the petitioner did not deposit the amount under the Sabka Vishwas – (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) 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 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.

Hence, the Special Leave Petition stands dismissed.

Pending application(s), if any, shall stand disposed of.

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