2020 (10) TMI 859

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....er in course of their transaction was imposed a penalty of Rs. 86,74,199/- as per the order dated 31.12.2019 of the Joint Commissioner, CGST & CX, Guwahati. The petitioner in order to avail the benefits under a scheme called Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ( in short Scheme 2019) had submitted their particulars in the prescribed SVLDRS-1 form. Inadvertently while submitting the form, the aforesaid penalty imposed on the petitioner was not stated and in turn in the relevant column it was stated that the penalty imposed upon the petitioner was '0'. 3. In view of such inadvertent mistake by the petitioner made in the SVLDRS-1 form their claim for the benefit under the Scheme of 2019 stood rejected by the order dated 3....

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....benefit which otherwise a party is not entitled or the mistake made was more of inadvertent nature, which can also be terms as a callous mistake, which does not put the party making such mistake on an undue advantageous position so as to make them entitled to a benefit which they are otherwise not. A mistake that was deliberately made to claim an undue benefit which the party was otherwise not entitled, would definitely have to be construed to be an incurable mistake but at the same time an inadvertent mistake which may also creep in due to an oversight or because of a callous attitude of the person making the claim but the ultimate result of such mistake would not accrue a benefit which he otherwise would not have been entitled can be acce....