https://www.taxtmi.com/highlights?id=56820 Benefit of SVLDRS - It is settled law even under taxation that if a person is eligible to one or another benefit, he should not be denied said benefit on procedural or technical grounds. The requirement of strict compliance of conditions is necessary to ascertain eligibility, however procedural formalities need not to be strictly complied with. Filing of one or more declarations has been prescribed by Rules whereas conditions of eligibility have been prescribed by Finance Act, 2019. The filing of separate declaration is not even condition whereas it is sort of procedure. - HC en-us Sat, 20 Feb 2021 10:47:10 +0530 Sat, 20 Feb 2021 10:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56820 Benefit of SVLDRS - It is settled law even under taxation that if a person is eligible to one or another benefit, he should not be denied said benefit on procedural or technical grounds. The requirement of strict compliance of conditions is necessary to ascertain eligibility, however procedural formalities need not to be strictly complied with. Filing of one or more declarations has been prescribed by Rules whereas conditions of eligibility have been prescribed by Finance Act, 2019. The filing of separate declaration is not even condition whereas it is sort of procedure. - HC Highlights Service Tax Sat, 20 Feb 2021 10:47:10 +0530 https://www.taxtmi.com/highlights?id=56820