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2020 (10) TMI 859 - HC - Service TaxRejection of application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground of inadvertent mistake as regards the penalty imposed being not correctly stated in the SVLDRS-1 form - HELD THAT:- The issue as to whether an inadvertent mistake as regards the penalty imposed being not correctly stated in the SVLDRS-1 form, has been decided by this Court in its judgment ASSAM CRICKET ASSOCIATION VERSUS THE UNION OF INDIA AND 4 ORS., THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE PRINCIPAL COMMISSIONER, THE DESIGNATED COMMITTEE, ADDL. DIRECTOR GENERAL [2020 (6) TMI 38 - GAUHATI HIGH COURT] where it was held that When we look into the Scheme 2019, we do not find any provision which provides that a person upon whom a penalty is imposed would not be entitled to the benefit given under the scheme. Infact on the contrary the provision of the Scheme 2019may be such that the benefit of exemption, may even be applicable to the amount of penalty imposed, in which event, the petitioner assesse may be more benefited and would be entitled to a greater exemption if the amount of penalty was mentioned rather than not mentioning the penalty. This writ petition also stands disposed of by requiring the petitioner to submit an application before the respondent authorities for correction to be made in the information provided in the Form SVLDRS-1 as regards the penalty imposed and upon such application being made, the respondent authorities would pass a reasoned speaking order thereon. The requirement of submitting application be made within a period of 15 days from obtaining the certified copy of the order and upon receiving of the application, the respondents shall pass an order on the same within a period of 2(two) months from the date of receipt of the application. Petition disposed off.
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