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    <title>2020 (12) TMI 194 - GUJARAT HIGH COURT</title>
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    <description>The court held that the revised quantification of service tax liability should be considered as relating back to the original quantification, making the petitioners eligible under the SVLDRS-2019 scheme. The court emphasized that the error in quantification was on the Department&#039;s part, not the petitioners&#039;, and it would be unfair to reject the application based on this mistake. The decision aimed to ensure fairness and uphold justice, leading to the setting aside of the rejection and directing the processing of the petitioners&#039; application within the specified time frame.</description>
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      <title>2020 (12) TMI 194 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=401395</link>
      <description>The court held that the revised quantification of service tax liability should be considered as relating back to the original quantification, making the petitioners eligible under the SVLDRS-2019 scheme. The court emphasized that the error in quantification was on the Department&#039;s part, not the petitioners&#039;, and it would be unfair to reject the application based on this mistake. The decision aimed to ensure fairness and uphold justice, leading to the setting aside of the rejection and directing the processing of the petitioners&#039; application within the specified time frame.</description>
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      <pubDate>Tue, 01 Dec 2020 00:00:00 +0530</pubDate>
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