https://www.taxtmi.com/caselaws?id=306805 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declaration could not be rejected for a minor clerical error where the correct order particulars were already available with the department. The HC read the scheme as a beneficial settlement framework and held that the designated committee's role continues after filing through scrutiny and rectification. It further held that the filing cut-off date is only a deadline for submission and does not make the committee functus officio for pending declarations. The mistaken reference to the appeal order instead of the order-in-original was treated as a trivial defect, and the declaration was directed to be considered on merits after rectification. en-us Tue, 04 Jan 2022 00:00:00 +0530 Mon, 03 Jul 2023 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306805 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a declaration could not be rejected for a minor clerical error where the correct order particulars were already available with the department. The HC read the scheme as a beneficial settlement framework and held that the designated committee's role continues after filing through scrutiny and rectification. It further held that the filing cut-off date is only a deadline for submission and does not make the committee functus officio for pending declarations. The mistaken reference to the appeal order instead of the order-in-original was treated as a trivial defect, and the declaration was directed to be considered on merits after rectification. Case-Laws Central Excise Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306805