TMI Blog2020 (9) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt would be whether the claim of the petitioner for the benefit under Scheme 2019 would stand rejected as because of the aforesaid mistake of not mentioning the penalty or a different view can also be taken in the matter - Admittedly the Finance Act, 1994 wherein, Scheme 2019 has been incorporated does not provide for any provision for re-submitting an application claiming the benefit under the scheme. In the instant case, the mistake made by the petitioner was that they had stated in clause 9.1 about the undisclosed dues instead of stating it in clause 9.4. By stating the required information in clause 9.1 instead of clause 9.4 it cannot be said that by making the mistake, the petitioner had claimed an undue benefit which they are oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017, the petitioner had provided taxable services to its customers but failed to file returns in respect thereof also the required amount of service tax was not paid by them. 3. The respondent authorities introduced the scheme of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (in short Scheme 2019) under Chapter-V of the Finance Act, 1994. As provided in Section 124(1)(e) read with section 123(d) of Scheme 2019, amongst the various other reliefs that are available, an assessee is also entitled to voluntarily disclose their tax dues if no returns have been filed by the assesse in order to get the relief from payment of interest penalties. 4. It is the claim of the petitioner that they came within the purview of relief prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de for any provision for re-submitting an application claiming the benefit under the scheme. 7. In the circumstance, we are required to look into the matter from the perspective as to whether by not mentioning the dues payable in clause 9.4and instead mentioning it in clause 9.1 of the Form SVLDRS 1, the petitioner had committed an incurable mistake so as to disentitle the petitioner from the benefits under the Scheme 2019 or the mistake that was made can be allowed to be corrected. Apparently, a mistake made can be of two different types, one being a mistake based upon which a legal right is claimed so that the mistake made can be construed to be an act of misleading the authorities to claim a benefit which otherwise a party is not en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er penalty imposed on them. It is further agreed that upon such application being made, the authorities would pass an appropriate order thereof as per their discretion. 10. In view of such agreement, this writ petition stands disposed of by requiring the petitioner to submit an application before the respondent authorities for the correction to be made in the information provided in the Form SVLDRS-1 as regards the disclosure of the dues from them 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 respondent author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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