<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>SVLDRS application rejection overturned despite surname change and PAN discrepancies under Section 125(1)</title>
    <link>https://www.taxtmi.com/highlights?id=89799</link>
    <description>HC allowed the writ petition challenging rejection of SVLDRS application on technical grounds. Petitioner filed Form-SVLDRS-1 for penalty imposed regarding two companies but authorities rejected application citing surname change from &#039;Shah&#039; to &#039;Jain&#039; and incorrect PAN (HUF instead of individual). Court held petitioner was eligible for SVLDRS benefits under Section 125(1) as he did not fall under exclusionary clauses A-H. Rejection on technical grounds of surname discrepancy and PAN error was unjustified when these could be corrected. Court deprecated authorities&#039; approach in not entertaining representation and directed acceptance of corrected application with individual PAN and name &#039;Jitendra C. Jain&#039;, issuing Form-SVLDRS-4 within twelve weeks. Application disposed of favorably.</description>
    <language>en-us</language>
    <pubDate>Thu, 26 Jun 2025 08:35:31 +0530</pubDate>
    <lastBuildDate>Thu, 26 Jun 2025 08:35:35 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=831734" rel="self" type="application/rss+xml"/>
    <item>
      <title>SVLDRS application rejection overturned despite surname change and PAN discrepancies under Section 125(1)</title>
      <link>https://www.taxtmi.com/highlights?id=89799</link>
      <description>HC allowed the writ petition challenging rejection of SVLDRS application on technical grounds. Petitioner filed Form-SVLDRS-1 for penalty imposed regarding two companies but authorities rejected application citing surname change from &#039;Shah&#039; to &#039;Jain&#039; and incorrect PAN (HUF instead of individual). Court held petitioner was eligible for SVLDRS benefits under Section 125(1) as he did not fall under exclusionary clauses A-H. Rejection on technical grounds of surname discrepancy and PAN error was unjustified when these could be corrected. Court deprecated authorities&#039; approach in not entertaining representation and directed acceptance of corrected application with individual PAN and name &#039;Jitendra C. Jain&#039;, issuing Form-SVLDRS-4 within twelve weeks. Application disposed of favorably.</description>
      <category>Highlights</category>
      <law>Service Tax</law>
      <pubDate>Thu, 26 Jun 2025 08:35:31 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/highlights?id=89799</guid>
    </item>
  </channel>
</rss>