https://www.taxtmi.com/caselaws?id=773624 A beneficial dispute-resolution scheme could not be denied on curable identity defects where the penalty had been imposed on the applicant in his individual capacity and no statutory ineligibility was shown under Section 125 of the Finance (No. 2) Act, 2019. The mismatch in surname and PAN was a technical error capable of correction, especially where the authorities had accepted a connected declaration without objection. A prior judicial direction was not required to compel merits-based consideration of the representation. The declaration was therefore to be processed with correction of the name and PAN, and the next form under the scheme was to be issued. en-us Tue, 25 Mar 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773624 A beneficial dispute-resolution scheme could not be denied on curable identity defects where the penalty had been imposed on the applicant in his individual capacity and no statutory ineligibility was shown under Section 125 of the Finance (No. 2) Act, 2019. The mismatch in surname and PAN was a technical error capable of correction, especially where the authorities had accepted a connected declaration without objection. A prior judicial direction was not required to compel merits-based consideration of the representation. The declaration was therefore to be processed with correction of the name and PAN, and the next form under the scheme was to be issued. Case-Laws Service Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773624