Case Details: Jitendra Chhaganlal Jain Versus Union Of India (2025) 30 Centax 77 (Guj.)
Judiciary and Counsel Details
- Bhargav D. Karia & D.N. Ray, JJ.
- Shri Dhaval Shah, for the Petitioner.
- Shri Utkarsh R. Sharma, for the Respondent.
Facts of the Case
The petitioner, Director of a firm, filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) using Form-SVLDRS-1. The petitioner initially showed the PAN as that of a HUF and the name as ‘Jitendra C. Shah’. However, the petitioner sought to correct the PAN to his individual PAN and to change the name to ‘Jitendra C. Jain’. The petitioner was liable to pay penalty in respect of two companies and was eligible for the benefits under SVLDRS, as he did not fall within clauses A to H of Section 125 of the Finance (No. 2) Act, 2019.
In appeals before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), the name appeared as ‘Jitendra Chhaganlal Shah’ instead of ‘Jitendra Chhaganlal Jain’. The petitioner made a representation requesting the authorities to recognise the surname as ‘Jain’ instead of ‘Shah’ and to substitute the PAN accordingly. The authorities rejected the application on the grounds of change in surname and PAN from that of HUF to individual, thereby denying benefit under the scheme.
High Court Held
The Hon’ble High Court held that the authorities were not justified in rejecting the application on the grounds of the change in surname or PAN. The Court directed the authorities to accept the Form-SVLDRS-1 filed by the petitioner with the corrected PAN (individual PAN) and corrected name (‘Jitendra C. Jain’), and to issue Form-SVLDRS-4 accordingly. The ruling emphasized that such corrections should be permitted to grant the benefit of the scheme to the petitioner under Section 125 of the Finance (No. 2) Act, 2019.
