Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2021 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 340 - HC - Service TaxRejection of application for rectification of an alleged clerical error in SVLDRS 1 - Period of limitation - due to a clerical error the petitioner had left the “pre- deposit” column blank in the declaration and had not filled the amount of pre-deposit in the Declaration Form. - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. - HELD THAT:- no rectification application was filed by the petitioner within the period of thirty days stipulated in the SVLDR Scheme. Though, learned counsel for the petitioner states that due to Covid-19 pandemic, he could not rectify the Declaration Form, yet this Court finds that as the said Form had been filed on 27th February, 2020, the petitioner had sufficient time before the onset of the second wave of Covid-19 pandemic to rectify its mistake. Allegedly, the same was done on 30th June, 2021 [date of the closure of the Scheme] i.e. much beyond the period of thirty days. The petitioner had also not deposited the balance amount till 30th June, 2021. Writ petition dismissed.
|