Section 128 of Finance Act 2019: Committee Can Correct Errors in Statements Post-30 Days Without Mandatory Time Limits.

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....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....