https://www.taxtmi.com/caselaws?id=435566 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be rejected merely because the electronic portal auto-populated the wrong Commissionerate and gave no effective facility to correct it. Section 125 of the Finance Act, 2019 excludes only specified ineligible categories, and a technical software-related defect is not itself a disqualification. Where the taxpayer's assertion that the portal generated the error remains uncontroverted, the declaration should be treated as properly filed and considered on merits. The rejection was therefore unsustainable and was set aside, with reconsideration directed under the Scheme according to law. en-us Fri, 17 Mar 2023 00:00:00 +0530 Mon, 01 Jan 2024 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435566 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be rejected merely because the electronic portal auto-populated the wrong Commissionerate and gave no effective facility to correct it. Section 125 of the Finance Act, 2019 excludes only specified ineligible categories, and a technical software-related defect is not itself a disqualification. Where the taxpayer's assertion that the portal generated the error remains uncontroverted, the declaration should be treated as properly filed and considered on merits. The rejection was therefore unsustainable and was set aside, with reconsideration directed under the Scheme according to law. Case-Laws Service Tax Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435566