JUDGMENT

Achintya Malla Bujor Barua, J. - Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned ASGI 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 was imposed a penalty of Rs.86,74,199/- as per the order dated 31.12.2019 of the Joint Commissioner, CGST & CX, Guwahati. The petitioner in order to avail the benefits under a scheme called Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (in short Scheme 2019) had submitted their particulars in the prescribed SVLDRS-1 form. Inadvertently while submitting the form, the aforesaid penalty imposed on the petitioner was not stated and in turn in the relevant column it was stated that the penalty imposed upon the petitioner was ''0''.

3. In view of such inadvertent mistake by the petitioner made in the SVLDRS-1 form their claim for the benefit under the Scheme of 2019 stood rejected by the order dated 31.12.2019. By the said order it was stated that the reason for rejection was that the amount of penalty had not been stated in the SVLDRS-1 form which makes it an incorrect declaration.