The respondent is directed to permit the petitioner to submit a corrected Form which was filed earlier with inadvertent mistake to grant the benefit to the petitioner under SVLDRS-1 scheme
SVLDR Scheme --- The petitioner challenged the rejection of the SVLDRS-1 Form submitted by the petitioner on 28.12.2019. The petitioner was issued SCN on 04.12.2015 for Rs.1,01,54,295/- along with penalties and interest. He deposited Rs. 5,00,000/-. The demand was confirmed on 15.03.2017. The petitioner preferred an Appeal before the Commissioner (Appeals), and deposited a sum of Rs.2,61,572/- on 02.06.2017 as pre-deposit. The total amount deposited by the petitioner was Rs. 7,61,572/-. He paid an additional amount of Rs. 2,53,857/- for hearing of the appeal before the CESTAT making it a total of Rs. 10,15,429/-. The petitioner submitted that while submitting the particular in Form SVLDRS-1, he made a mistake in furnishing the details with regard to the pre-deposit made by him, as he mentioned 7,61,572/- instead of Rs. 10,15,429/-. His application was rejected on the ground that pre deposit amount does not match with svldrs-1. The petitioner submitted for permitting to submit a corrected Form. The respondent’s counsel had no objection to the prayer of the petitioner.
Held that:- The Hon’ble High Court quashed the rejection order and disposed of the petition by requiring the petitioner to submit an application before the respondent for the correction to be made in the information provided in the Form SVLDRS-1 within 15 days, and upon such application being made, the respondent authorities would pass a reasoned speaking order thereon within 2 months.
The respondent is directed to permit the petitioner to submit a corrected Form which was filed earlier with inadvertent mistake to grant the benefit to the petitioner under SVLDRS-1 scheme
SVLDR Scheme --- The petitioner challenged the rejection of the SVLDRS-1 Form submitted by the petitioner on 28.12.2019. The petitioner was issued SCN on 04.12.2015 for Rs.1,01,54,295/- along with penalties and interest. He deposited Rs. 5,00,000/-. The demand was confirmed on 15.03.2017. The petitioner preferred an Appeal before the Commissioner (Appeals), and deposited a sum of Rs.2,61,572/- on 02.06.2017 as pre-deposit. The total amount deposited by the petitioner was Rs. 7,61,572/-. He paid an additional amount of Rs. 2,53,857/- for hearing of the appeal before the CESTAT making it a total of Rs. 10,15,429/-. The petitioner submitted that while submitting the particular in Form SVLDRS-1, he made a mistake in furnishing the details with regard to the pre-deposit made by him, as he mentioned 7,61,572/- instead of Rs. 10,15,429/-. His application was rejected on the ground that pre deposit amount does not match with svldrs-1. The petitioner submitted for permitting to submit a corrected Form. The respondent’s counsel had no objection to the prayer of the petitioner.
Held that:- The Hon’ble High Court quashed the rejection order and disposed of the petition by requiring the petitioner to submit an application before the respondent for the correction to be made in the information provided in the Form SVLDRS-1 within 15 days, and upon such application being made, the respondent authorities would pass a reasoned speaking order thereon within 2 months.