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Voluntary Compliance Encouragement Scheme (VCES) - petitioner pointed out that though ST 3 returns were...

Voluntary Compliance Encouragement Scheme (VCES) - petitioner pointed out that though ST 3 returns were filed earlier but they are eligible for the scheme as true liability was not disclosed at the time of filing of ST 3 returns - rejection of application of VCS is not valid - HC .....

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