Court permits correction of error in SVLDRS-1 Form under Sabka Vishwas Scheme, emphasizes rectification opportunity for benefits.

The Court allowed the petitioner to rectify an error in the SVLDRS-1 Form submitted under the Sabka Vishwas Scheme. The error was deemed unintentional and did not impact government revenue. The Court directed the authorities to reconsider the application, allowing the petitioner to correct the mistake. The rejection of the form was set aside, and the authorities were instructed to process the corrected form within two months. The judgment highlighted the importance of granting the petitioner an opportunity to rectify errors and receive benefits under the Scheme.

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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 by the respondent No. 3. The petitioner had initially faced a Show Cause Notice demanding a substantial amount, against which appeals were made, and pre-deposits were submitted during the appeal process. Subsequently, the Sabka Vishwas Scheme, aimed at resolving legacy disputes, was introduced by the Central Government. The Scheme provided a mechanism for resolving cases related to old enactments like Central Excise and Service Tax. The petitioner, while submitting the SVLDRS-1 Form, inadvertently made an error in declaring the pre-deposit amount. The respondent authorities rejected the petitioner's claim under the Scheme due to discrepancies in the pre-deposit details provided. The petitioner sought permission to correct the error and requested the authorities to reconsider the application under the SVLDRS Scheme.

The Court noted that the error made by the petitioner was unintentional and did not result in any loss to the Government revenue. Both the petitioner's counsel and the Assistant Solicitor General representing the respondents agreed that the petitioner should be allowed to rectify the mistake in the SVLDRS-1 Form. Referring to a similar order by a Coordinate Bench, the Court directed the petitioner to submit an application for correction to the respondent authorities. The authorities were instructed to pass a reasoned order on the corrected information within two months of receiving the application. The Court clarified that the petitioner's entitlement to benefits under other provisions should not be limited by the previous observations. The order set aside the rejection of the SVLDRS-1 Form and directed the authorities to process the corrected form within the specified timeline.

In conclusion, the writ petition was disposed of without any costs, with the order dated 28.12.2019 being set aside. The respondents were directed to review the corrected declaration/application form submitted by the petitioner within two months from the receipt of the Court's order. The judgment emphasized the importance of allowing the petitioner to rectify the inadvertent error and receive due consideration under the Sabka Vishwas Scheme.

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