This court is not liable to grant extension of the date of payment towards full and final settlement of tax dues under the GST amnesty scheme.
SVLDR Scheme – Extension of due date for deposition of dues – The petitioner sought directions to extend the date of payment towards full and final settlement of tax dues under the GST amnesty scheme i.e SVLDR Scheme, 2019. The court observed that a mandamus of this nature is not liable to be granted in view of the recent judgment of the Supreme Court in the case of Satyakam Arya V. Union of India (W.P.(C) No.178 of 2021 dated 04.03.2021) wherein it was held that the Amnesty Scheme itself lies in the realm of a policy intervention by the Union Government. The terms on which the Amnesty has been granted are hence matters of policy.
Held that:- The Hon’ble High Court dismissed the petition.