Deadline to deposit disputed amount under SVLDR Scheme not extendable by court

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.