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2018 (2) TMI 408

Head Note:
Voluntary Compliance Encouragement Scheme (VCES) - rejection of declaration on the ground that the tax payable and due to the petitioner as declared under the said VCES, 2013 was paid before the date of promulgation itself on 10.5.2013 - Held that: - the petitioner admittedly has complied with all the relevant conditions of VCES, 2013 and therefore, its declaration, prima facie, deserved to be accepted and has been wrongly rejected by the respondent – Assistant Commissioner - there is no prohibition in VCES, 2013 itself for the Service Tax demand due, and payable for the period October 2007 to December 2012, which was due and payable as on 1.3.2013, and the same could be paid between the period 1.3.2013 and 10.5.2013 , when the VCES Scheme itself was announced. In the absence of any such prohibition, the respondent–Assistant Commissioner could not reject the Declaration solely on this ground.

This Court is clearly of the opinion that the rejection of the Declaration of the petitioner under VCES, 2013 by the respondent– Assistant Commissioner was unjustified and cannot be sustained and the Writ Petition therefore deserves to be allowed and the same is accordingly allowed - the matter is remanded back to the said Assistant Commissioner, Mangalore for passing a fresh order in accordance with law - petition allowed by way of remand.


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