Re: vsv applicability

Under what section of the VSV act is tax payer not allowed to file VSV if his pending appeal at the specified date has now be ruled in merit against him.

What is the legal view in law. I think there is a loophole created by covid as VSV filings have been extended.

The scheme is very clear the appeal must be pending as on specified date .ie 31 -1 2020 or time for filing an appeal has not expired .  The Govt has extended the scheme up to 31 -12 -2020 without paying any interest or penalty .  The specified date remains the same.   The designated authority may  reject the application . In case of genuine hardship or due to unavoidable circumstances  it was not possible to comply one may have to approach the High Court by filing writ petition under Art, 226 of the constitution .

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