In a major relief to celebrity stylist Ambika Pillai who is undergoing cancer treatment currently, the Delhi High Court has directed the service tax department to consider granting an extension under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Mr Ajay Mankotia, appeared on behalf of the petitioner, contended that the petitioner could not deposit within the prescribed timeframe the “amount declared” under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 as it did not have the requisite financial wherewithal. It was also contended that the petitioner is suffering from cancer and, therefore, a lenient view of the aforesaid infraction should be taken.
Considering the above contentions, Justice Rajiv Shakdher and Justice Poonam A. Bamba observed that “according to us, ordinarily no direction can be issued by the Court for extending the timeframe provided under the Scheme as this would be the prerogative of the respondents having regard to the ground realities.”
“However, given the circumstances that have been put forth by Mr Mankotia on behalf of the petitioner, in particular, the fact that the petitioner claims that she is afflicted with cancer, the designated committee or any other appropriate authority [hereafter referred to as “concerned authority”] will treat the writ petition as a representation and dispose of the same. In case any leeway has been given in any other case(s) for extension of the time limit provided in the Scheme, the concerned authority will examine, as to whether the petitioner’s case is at par, and the same treatment can be accorded to her as well. The aforesaid exercise will be concluded, within eight weeks from the date of receipt of a copy of this order,” the Court said.
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