https://www.taxtmi.com/caselaws?id=398002 An inadvertent entry of disclosure in the wrong column of Form SVLDRS-1 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as a curable defect, not a fatal eligibility error. The court distinguished a bona fide clerical mistake from a deliberate misstatement made to obtain an unavailable benefit, and held that the incorrect entry did not create any ineligible entitlement. The claimant was permitted to seek correction before the competent authority, which was required to decide the request by a speaking order within the stipulated time. en-us Fri, 28 Aug 2020 00:00:00 +0530 Fri, 04 Sep 2020 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398002 An inadvertent entry of disclosure in the wrong column of Form SVLDRS-1 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as a curable defect, not a fatal eligibility error. The court distinguished a bona fide clerical mistake from a deliberate misstatement made to obtain an unavailable benefit, and held that the incorrect entry did not create any ineligible entitlement. The claimant was permitted to seek correction before the competent authority, which was required to decide the request by a speaking order within the stipulated time. Case-Laws Service Tax Fri, 28 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398002