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TMI Blog2020 (11) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... etition 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 - Petition disposed off. - Achintya Malla Bujor Barua, J. Dr. A. Saraf, Advocate, for the Petitioner. JUDGMENT Heard Dr. Ashok Saraf, Learned Senior Counsel for the petitioner. Also heard Ms. S Das, Learned Counsel appearing for the respondents in the Ministry of Finance, Government of India and the authorities under the GST. 2. The petitioner in course of their transaction were imposed a penalty of ₹ 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein, Scheme 2019 has been incorporated does not provide for any provision for resubmitting an application claiming the benefit under the scheme. 7. In the circumstance, we are required to took into the matter from the perspective as to whether by not mentioning the penalty in 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 entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of the Scheme 2019 may be such that the benefit of exemption, may even be applicable to the amount of penalty imposed, in which event, the petitioner assessee 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. 5. It is agreed between the parties that the issues involved in this writ petition is also squarely covered by the said judgment dated 4-5-2020 in WP(C) No. 2149/2020. 6. In view of such agreement 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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