https://www.taxtmi.com/highlights?id=70370 SVLDRS - Power of Committee u/s 128 of the Finance Act, 2019 to review - Period of limitation - Issuance of statement to modify the same suo moto on discovering arithmetical/clerical mistake after expiry of 30 days. - it is further settled in law that whenever a statutory provision prescribes a thing to be done within a certain period of time without further stipulating the consequence of failure to do so, then the provision relating to the time period prescribed cannot be treated as mandatory. - HC en-us Fri, 16 Jun 2023 08:48:26 +0530 Fri, 16 Jun 2023 08:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70370 SVLDRS - Power of Committee u/s 128 of the Finance Act, 2019 to review - Period of limitation - Issuance of statement to modify the same suo moto on discovering arithmetical/clerical mistake after expiry of 30 days. - it is further settled in law that whenever a statutory provision prescribes a thing to be done within a certain period of time without further stipulating the consequence of failure to do so, then the provision relating to the time period prescribed cannot be treated as mandatory. - HC Highlights Service Tax Fri, 16 Jun 2023 08:48:26 +0530 https://www.taxtmi.com/highlights?id=70370