The assessee had opted to apply under Direct Tax Vivad Se Vishwas Scheme Act, 2020 and offer of assessee was accepted, however, he failed to make payment of amount within time specified. The assessee   filed writ petition and sought extension of last date or sought to make payment of tax with late fee etc. Dismissing the petition the Court held that  since there was no provision which entailed extension of time as a vested right which could be enforced by way of writ petition under article 226 of Constitution.