https://www.taxtmi.com/caselaws?id=400797 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a tax dues claim quantified in audit records on or before 30.06.2019 can attract the statutory relief where the substantive scheme conditions are met. A technical omission in Form SVLDRS-1, or an incorrect remark in Form SVLDRS-3, does not by itself defeat the accrued benefit when the Department's own records establish quantification and deposit details. The scheme requires verification on the basis of available records, and the declarant must not be denied relief for an apparent form error when entitlement is otherwise shown. The competent authority was directed to consider issuance of the discharge certificate. en-us Fri, 23 Oct 2020 00:00:00 +0530 Sat, 29 May 2021 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400797 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a tax dues claim quantified in audit records on or before 30.06.2019 can attract the statutory relief where the substantive scheme conditions are met. A technical omission in Form SVLDRS-1, or an incorrect remark in Form SVLDRS-3, does not by itself defeat the accrued benefit when the Department's own records establish quantification and deposit details. The scheme requires verification on the basis of available records, and the declarant must not be denied relief for an apparent form error when entitlement is otherwise shown. The competent authority was directed to consider issuance of the discharge certificate. Case-Laws Service Tax Fri, 23 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400797