TMI Blog2018 (9) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... and interest the designated authority was bound to issue an acknowledgment of discharge of such dues to the declarant and after such acknowledgement was issued to the declarant no matter is eligible to be opened in any proceedings - The said provisions of Section 108 are not applicable in the present case in the absence of issue of such acknowledgement of discharge of declared tax dues. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of construction of Residential Complex Services. The Respondent filed declaration under VCES Scheme 2013 provided through Finance Act, 2013. The said declaration was filed by the Respondent on 23.12.2013 declaring tax dues to the tune of ₹ 89,73,845/- for the period from 20.01.2012 and tax dues to the tune of ₹ 75,54,020/- for the period prior to 20.01.2012. The entire declaration tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared to the tune of ₹ 89,73,845/- and the balance declared liability was in respect of tax dues by M/s Royale Empies and the enquiry was initiated against M/s Royale Empies and that no enquiry was initiated against the respondent and that the Royale Empies was a partnership firm where Mr. Jivan Garg and Mr. Prince Garg were the partners and that the respondent had purchased land from M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .08.2013, there was no provision for filing of appeal against the order for rejection of declaration by designated authority under Seb-Section 2 of Section 106 and therefore he pleaded that the impugned order may be set-aside. 4. Heard the Ld. Counsel Shri Ajay Jain Advocate on behalf of the Respondent. The Ld. Advocate has submitted that the respondent did not have any liability in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dues and interest the designated authority was bound to issue an acknowledgment of discharge of such dues to the declarant and after such acknowledgement was issued to the declarant no matter is eligible to be opened in any proceedings. The said provisions of Section 108 are not applicable in the present case in the absence of issue of such acknowledgement of discharge of declared tax dues. We the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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