2022 (11) TMI 1094 - HC - Service Tax
SVLDRS - rectification / modification in the order to reject the application -Sabka Vishwas (Legacy Dispute Resolution) Scheme - rejection on the ground that Petitioner did not pay this amount of Rs.8,41,497/- within 30 days of issuance of rectified Form No.SVLDRS-3 or within the extended period of 30th June 2020 - HELD THAT:- Revenue must be augmented and tax be collected without getting into other issues. - The Petitioner is willing to pay tax but, is facing the brunt of illegal rejection. Hence, not allowing Petitioner to avail the benefit under the scheme appears bad-in-law.
The Petitioner having made payment, even if, there was a delay for which reasons are mentioned in the Petition, Respondent Nos. 3 and 4 should have accepted the amount and issued Form No.SVLDRS-4.
Section 128 the designated committee can modify its order only to correct an arithmetical error or clerical error which is apparent on the face of record. The remarks in the rectified Form No.SVLDRS-3, as mentioned above, by any stretch of imagination, can not be called an arithmetical or clerical error that was apparent on the face of record. On this ground also rectified Form No. SVLDRS-3 has to be set aside. In any event the details which have been referred to in the remarks column of rectified Form No. SVLDRS-3 were already available with Respondent Nos.3 and 4 before they issued original Form-3 where a positive statement was made that after consideration of relevant material, the designated committee has determined that a sum of Rs.52,58,583/- was payable by Petitioner - Respondents cannot go back and rectify original Form No.SVLDRS-3 issued on 28th November 2019.
Petitioner is directed to issue Form No.SVLDRS-4 within two weeks of this order being uploaded accepting the amount of Rs.52,58,583 as paid in full and final settlement on 28th November 2019 pursuant to original Form No.SVLDRS-3.
Petition disposed off.