Provision of fixing time limit for making payment under SVLDRS Scheme is directory in nature

RR Housing (India) Pvt. Ltd. Vs Designated Committee (SVLDRS) (Madras High Court) Madras High Court held that provision of fixing time limit under Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS Scheme) is directory in nature and not mandatory. Accordingly, time limit for making payment of tax under SVLDRS Scheme is directory in nature. Facts- During Audit of Accounts of the petitioner, it was found that the petitioner had not paid service tax in respect of the residential flats constructed for the land owners in terms of a Joint Development Agreement and later, the petitioner pai...