https://www.taxtmi.com/caselaws?id=414559 An incomplete SVLDRS-1 declaration left the pre-deposit column blank, and the authority's role under Section 126(1) was confined to verifying the particulars furnished and the departmental record, not curing an incomplete form. Rectification was not sought within the scheme's thirty-day period, so the omission could not be corrected later. The pandemic-based explanation was rejected because the declaration had been filed before the later period relied on, and the asserted bank-transfer instruction was unsupported in the absence of the bank or RBI. The petitioner was therefore not entitled to rectification or issuance of the discharge certificate. en-us Wed, 27 Oct 2021 00:00:00 +0530 Tue, 01 Feb 2022 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414559 An incomplete SVLDRS-1 declaration left the pre-deposit column blank, and the authority's role under Section 126(1) was confined to verifying the particulars furnished and the departmental record, not curing an incomplete form. Rectification was not sought within the scheme's thirty-day period, so the omission could not be corrected later. The pandemic-based explanation was rejected because the declaration had been filed before the later period relied on, and the asserted bank-transfer instruction was unsupported in the absence of the bank or RBI. The petitioner was therefore not entitled to rectification or issuance of the discharge certificate. Case-Laws Service Tax Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414559