https://www.taxtmi.com/caselaws?id=400334 Section 128 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 can be used to correct a patent clerical or arithmetical error apparent on the face of the record. A declarant who wrongly filed SVLDRS-1 under the voluntary disclosure category, despite having an eligible pending dispute, could seek rectification where the mistake was inadvertent, caused no undue advantage, and was noticed within the prescribed time. The provision is not limited to errors committed by the designated committee alone, and may also cure a declarant's mistake that led to an erroneous order. The declaration was therefore to be treated as one filed under the litigation category. en-us Mon, 02 Nov 2020 00:00:00 +0530 Mon, 15 Dec 2025 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400334 Section 128 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 can be used to correct a patent clerical or arithmetical error apparent on the face of the record. A declarant who wrongly filed SVLDRS-1 under the voluntary disclosure category, despite having an eligible pending dispute, could seek rectification where the mistake was inadvertent, caused no undue advantage, and was noticed within the prescribed time. The provision is not limited to errors committed by the designated committee alone, and may also cure a declarant's mistake that led to an erroneous order. The declaration was therefore to be treated as one filed under the litigation category. Case-Laws Customs Mon, 02 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400334