SVLDR Scheme: No law would compel a person to do impossible – SC

Shekhar Resorts Limited Vs Union of India (Supreme High Court) An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 within the due date as prescribed and the application was accepted and necessary forms were issued for payment of the tax due. However, due to the moratorium imposed under section 14 of the  IBC law, the appellant couldn’t deposit the tax within the due date and when the appellant approached Commissioner CGST, it was told that as the payment was not mad...