https://www.taxtmi.com/caselaws?id=297015 Under the legacy dispute resolution scheme, the Designated Committee's power to correct an erroneous SVLDRS-3 statement was treated as valid even though the rectification occurred after thirty days, because the time limit was applied as directory on the facts and the original declaration had been based on incomplete particulars. The court also held that false statements about filing manual returns and payment of tax went to the root of the declaration and disentitled the claimant to scheme relief. On that basis, the rectified statements were sustained and the writ petition was rejected. en-us Mon, 06 Jul 2020 00:00:00 +0530 Sun, 15 Aug 2021 14:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297015 Under the legacy dispute resolution scheme, the Designated Committee's power to correct an erroneous SVLDRS-3 statement was treated as valid even though the rectification occurred after thirty days, because the time limit was applied as directory on the facts and the original declaration had been based on incomplete particulars. The court also held that false statements about filing manual returns and payment of tax went to the root of the declaration and disentitled the claimant to scheme relief. On that basis, the rectified statements were sustained and the writ petition was rejected. Case-Laws Service Tax Mon, 06 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297015