Court allows correction of SVLDRS-1 form under Sabka Vishwas Scheme, grants additional benefits to petitioner

The court allowed the petitioner to submit a corrected SVLDRS-1 Form under the Sabka Vishwas Scheme due to an inadvertent error, directing authorities to reconsider the claim within a specified timeframe. The petitioner was also permitted to claim any other entitled benefit, with the previous rejection set aside. The authorities were instructed to issue reasoned orders within two months from receiving the corrected form, ensuring relief to the petitioner without loss to government revenue.

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Issues:
Challenge to rejection of SVLDRS-1 Form under Sabka Vishwas Scheme.

Analysis:
The petitioner challenged the rejection of the SVLDRS-1 Form submitted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Scheme aimed to resolve legacy cases related to old enactments like Central Excise and Service Tax, now subsumed under GST. The Scheme was operational from 01.09.2019 to 31.12.2019, extended to 15th January, 2020. The petitioner mistakenly entered the amount payable as Rs. 45,35,892/- in the Form SVLDRS-1. The Designated Committee rejected the petitioner's claim, citing the incorrectness of the form due to an error in disclosing the total tax dues. The petitioner sought permission to submit a corrected form and requested the benefit under the SVLDRS-1 scheme.

The court considered the inadvertent error made by the petitioner and the absence of loss to the government revenue. Referring to a similar order by a Coordinate Bench, the court directed the respondent authorities to allow the petitioner to submit a corrected SVLDRS-1 Form. The authorities were instructed to pass appropriate orders under the SVLDRS Scheme upon receiving the corrected form. The petitioner was required to submit an application for correction within 15 days of obtaining the certified copy of the order. The respondent authorities were mandated to issue a reasoned order within two months from the date of receiving the application.

Additionally, the court clarified that the petitioner's claim was not limited to a benefit under a specific provision and allowed the petitioner to claim any other entitled benefit. The order dated 29.12.2019 rejecting the petitioner's claim was set aside, and the respondents were directed to pass fresh orders on the declaration/application form to be submitted by the petitioner within two months from the receipt of the certified copy of the court's order. The petitioner was instructed to submit a certified copy of the order along with the necessary application form by a specified date.

In conclusion, the writ petition challenging the rejection of the SVLDRS-1 Form was disposed of, granting relief to the petitioner by allowing the submission of a corrected form and directing the authorities to reconsider the petitioner's claim under the Sabka Vishwas Scheme within a specified timeframe.

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