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2020 (7) TMI 765 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rectification of mistake done beyond prescribed time limit - applicability of time limitation - HELD THAT:- A complete procedure and eligibility has been prescribed for availing the benefit of the scheme. However, as per section 128 within 30 days of issuance of statement, designated committee, suo motu, is empowered to correct an arithmetical and clerical error, which is apparent on the face of record. No doubt in the instant case while accepting the declarations submitted by the petitioner issued statements vide exhibits P8, P9 and P10 dated February 28, 2020. The rectification orders exhibits P12 to P14 dated June 2, 2020 are beyond 30 days. Though the petitioner was entitled to the benefit of the scheme as per originally issued SVLDRS-3 but, this court cannot remain oblivious that many assessees availed the benefits of scheme and owing to such fact, the designated committee could not notice the manual returns exhibits P1 to P3 were ever filed and by accepting declarations, SVLDRS-3 were issued. The petitioner had also attempted to pay tax as reflected in exhibit P8. But on noticing non-filing of the return by taking the aid of the provisions 128 or general law of the rectification, rectified SVLDRS-3 was issued. Even section 129 of the Scheme envisages that every discharge certificate issued under 126 with respect to the amount payable shall be conclusive but sub-section (2)(c) of section 129 opens with a non obstante clause that in a case of a voluntary disclosure where any material particular furnished in the declaration is subsequently found to be false, within a period of one year of issue of the discharge certificate, it shall be presumed as if the declaration was never made. Petition dismissed.
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