https://www.taxtmi.com/caselaws?id=408736 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 that states returns were filed, when no returns were uploaded, contains a material falsehood and may be treated as never made under Section 129(2)(c) of the Finance Act, 2019. The Department may also adopt the lesser course of reclassifying the declaration as voluntary disclosure, leaving only the waiver benefits under the Scheme while requiring payment of the declared tax dues under Section 124(1)(e). Procedural objections to rectification will not justify interference where no substantive prejudice is shown and the authority has acted within the course open in law. Amnesty provisions are to be construed strictly in favour of the Department. en-us Wed, 17 Mar 2021 00:00:00 +0530 Tue, 03 Aug 2021 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408736 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 that states returns were filed, when no returns were uploaded, contains a material falsehood and may be treated as never made under Section 129(2)(c) of the Finance Act, 2019. The Department may also adopt the lesser course of reclassifying the declaration as voluntary disclosure, leaving only the waiver benefits under the Scheme while requiring payment of the declared tax dues under Section 124(1)(e). Procedural objections to rectification will not justify interference where no substantive prejudice is shown and the authority has acted within the course open in law. Amnesty provisions are to be construed strictly in favour of the Department. Case-Laws Service Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408736