https://www.taxtmi.com/caselaws?id=430670 A designated committee under the SVLDRS framework may modify a statement only within thirty days and only to correct an apparent arithmetical or clerical error. A belated rectified SVLDRS-3 that altered the amount payable on a substantive basis was impermissible, because the original statement had already determined liability on the relevant material. Once the amount determined under the original statement was paid, the declarant was entitled to the discharge certificate, and the rectified statement could not be sustained. en-us Wed, 16 Nov 2022 00:00:00 +0530 Fri, 25 Nov 2022 00:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430670 A designated committee under the SVLDRS framework may modify a statement only within thirty days and only to correct an apparent arithmetical or clerical error. A belated rectified SVLDRS-3 that altered the amount payable on a substantive basis was impermissible, because the original statement had already determined liability on the relevant material. Once the amount determined under the original statement was paid, the declarant was entitled to the discharge certificate, and the rectified statement could not be sustained. Case-Laws Service Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430670