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    <title>2020 (10) TMI 859 - GAUHATI HIGH COURT</title>
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    <description>The High Court allowed the petitioner to rectify an inadvertent mistake in declaring a penalty amount of &amp;amp;8377;0 instead of &amp;amp;8377;11,48,82,644.00 in the SVLDRS-1 form under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Court held that the mistake was not deliberate and directed the petitioner to submit a correction application within 15 days. The respondent authorities were ordered to review the application within two months. The rejection of a second form did not bar the correction process, emphasizing adherence to the Court&#039;s instructions for rectification.</description>
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