SVLDRS application rejection overturned despite surname change and PAN discrepancies under Section 125(1)

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....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 'Shah' to 'Jain' 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' approach in not entertaining representation and directed acceptance of corrected application with individual PAN and name 'Jitendra C. Jain', issuing Form-SVLDRS-4 within twelve weeks. Application disposed of favorably.....