https://www.taxtmi.com/caselaws?id=395663 An incorrect declaration in Form SVLDRS-1 stating that no penalty had been imposed was treated as an inadvertent error capable of correction, not as a ground to deny relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court noted that the Scheme did not bar a claimant merely because a penalty had been levied, and that relief could, in appropriate circumstances, extend to the penalty component as well. The petitioner was permitted to approach the competent authority for correction of the form, and the authority was directed to decide the request by a reasoned speaking order within the stipulated time. en-us Mon, 04 May 2020 00:00:00 +0530 Thu, 18 Mar 2021 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395663 An incorrect declaration in Form SVLDRS-1 stating that no penalty had been imposed was treated as an inadvertent error capable of correction, not as a ground to deny relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court noted that the Scheme did not bar a claimant merely because a penalty had been levied, and that relief could, in appropriate circumstances, extend to the penalty component as well. The petitioner was permitted to approach the competent authority for correction of the form, and the authority was directed to decide the request by a reasoned speaking order within the stipulated time. Case-Laws Service Tax Mon, 04 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395663