Supreme Court - Daily Orders
M/S Yashi Constructions vs Union Of India on 18 February, 2022
Bench: M.R. Shah, B.V. Nagarathna
ITEM NO.11 Court 12 (Video Conferencing) SECTION XI
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No. 2070/2022
(Arising out of impugned final judgment and order dated 11-08-2021
in WT No. 541/2021 passed by the High Court of Judicature at
Allahabad)
M/S YASHI CONSTRUCTIONS Petitioner(s)
VERSUS
UNION OF INDIA & ORS. Respondent(s)
( IA No.18987/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT )
Date : 18-02-2022 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE M.R. SHAH
HON'BLE MRS. JUSTICE B.V. NAGARATHNA
For Petitioner(s) Mr. Sanchit Garga, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
It is an admitted fact that the petitioner did not deposit the amount under the Scheme within the time limit provided under the Scheme, i.e., within 30 days.
In that view of the matter, the High Court has rightly refused to grant relief to the petitioner for extension of the period to make the deposit under the Scheme. It is a settled proposition of law that a person, who wants to avail the benefit of a particular Scheme has to abide by the terms and conditions of the Scheme scrupulously. If the time is extended not provided under the Scheme, it will tantamount to modifying the Scheme which is the the prerogative of the Government.
Signature Not VerifiedHence, the Special Leave Petition stands dismissed.
Digitally signed by R Natarajan Date: 2022.02.18Pending application(s), if any, shall stand disposed of. 16:53:56 IST Reason:
(NEETU SACHDEVA) (NISHA TRIPATHI)
COURT MASTER (SH) BRANCH OFFICER