https://www.taxtmi.com/caselaws?id=400060 A technical rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, based on the omission of a separately shown penalty amount in Form SVLDRS-1, could not be sustained without fresh consideration of the declaration on merits. The High Court set aside the rejection and remanded the matter to the designated authority to reconsider the application in accordance with the scheme and rules, with liberty to seek a fresh declaration if necessary. The petitioner thus obtained relief against the impugned rejection, while eligibility under the scheme remained to be decided afresh. en-us Mon, 12 Oct 2020 00:00:00 +0530 Mon, 15 Feb 2021 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400060 A technical rejection of a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, based on the omission of a separately shown penalty amount in Form SVLDRS-1, could not be sustained without fresh consideration of the declaration on merits. The High Court set aside the rejection and remanded the matter to the designated authority to reconsider the application in accordance with the scheme and rules, with liberty to seek a fresh declaration if necessary. The petitioner thus obtained relief against the impugned rejection, while eligibility under the scheme remained to be decided afresh. Case-Laws Service Tax Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400060