https://www.taxtmi.com/caselaws?id=297016 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 permits only limited correction of clerical or arithmetical errors in an accepted declaration; it does not allow the designated committee to reopen the matter on merits after issuing Form SVLDRS-3 and receiving payment. Once the liability was quantified and paid, the committee lacked jurisdiction to reject the declaration, especially without prior notice. The impugned rejection order was quashed and issuance of the discharge certificate was directed. en-us Mon, 12 Oct 2020 00:00:00 +0530 Sun, 15 Aug 2021 14:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297016 The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 permits only limited correction of clerical or arithmetical errors in an accepted declaration; it does not allow the designated committee to reopen the matter on merits after issuing Form SVLDRS-3 and receiving payment. Once the liability was quantified and paid, the committee lacked jurisdiction to reject the declaration, especially without prior notice. The impugned rejection order was quashed and issuance of the discharge certificate was directed. Case-Laws Service Tax Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297016