Petitioner could not deposit the tax due to pandemic arising out of COVID-19 . Designated Authority rejected the application . On writ the Court held that writ court has no competence to add to or alter the terms of the scheme to enable the party, which had sought to avail the benefits of the scheme, to deposit the determined amount beyond the period as fixed by the respondent.Relied on UOI v. Charak Pharmaceuticals (India) Ltd. (2003)154 E.L.T. 354 ( SC)
National Construction Company v. The Designated Committee under Sabka Vishwas Legacy Disputes Resolution Scheme, 2019( 2022) 326 CTR 799/ 213 DTR 423 ( Bom)( HC)
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – Chapter V of the Finance Act, 2019- Amnesty Scheme .
Clause 126: Verification by designated committee – Failure to deposit the tax with in stipulated time – Rejection of application is held to be justified [ Clause, 127, 129, Art . 226 ]