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M/s Barnala Builders & Property Consultants, Zirakpur Versus Deputy Commissioner of Central Excise & Service Tax, Dera Bassi and others

2015 (12) TMI 417 - PUNJAB & HARYANA HIGH COURT

Request to issue discharge certificate for declaration filed under VCES - Held that:- Petitioner submitted that for the relief claimed in the writ petition, the petitioner has sent a letter dated 26.12.2014 (Annexure P-15) to respondent No.1, but no action has so far been taken thereon. - petition is disposed of by directing respondent No.1 to take a decision on the letter dated 26.12.2014 (Annexure P-15), in accordance with law by passing a speaking order and after affording an opportunity of h .....

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- CWP No. 25146 of 2015 - Dated:- 2-12-2015 - Mr. Ajay kumar mittal And Mr. Ramendra Jain, JJ For the Petitioner : Mr. R. Santhanam, Advocate, Mr. Ajay Jain, Advocate and Mr. Sachin Gupta, Advocate ORDER AJAY KUMAR MITTAL, J. 1. In this petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus directing respondent No.1 to issue discharge certificate to it qua the declaration under Voluntary Compliance Encouragem .....

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and, therefore, the question of reopening the assessment for the period from 1.7.2010 to 31.12.2012 for service tax of the assessee do not arise. Also a prayer for issuance of a writ of certiorari has been made for quashing the summons dated 31.7.2015 (Annexure P-23), dated 10.8.2015 (Annexure P-24), dated 12.10.2015 (Annexure P-25) and show cause notice dated 21.10.2015 (Annexure P- 26) issued by respondent No.3. 2. In the year 2013, VCES (Annexure P-1) was introduced as a part of the Finance A .....

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mere calling for information of a roving nature would not attract Section 106(2)(a) of the Act even though the authority of Section 14 of the Excise Act, 1944 have been quoted therein. Thereafter, respondent No.3 issued a further circular dated 25.11.2013 (Annexure P-5) providing further clarifications on issues and doubts raised and the designated authority as well as the Commissioners have been directed to ensure the time limit of 30 days was followed scrupulously without any deviation in ever .....

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d the declaration filed and gave Form VCES-2 on 30.6.2013 (Annexure P-7) accepting the declaration and authorizing the petitioner to pay the amount in two equal installments of 50% each, first on or before 31.12.2013 and the next on or before 30.6.2014. Before issuing the above acceptance in Form VCES-2, respondent No.1 also called for report from the jurisdictional Superintendent and Range Officer who confirmed that no inquiry/ proceedings are pending against the petitioner. Earlier, the petiti .....

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he petitioner for details of booking amount charged/construction linked payment from buyers w.e.f. 1.7.2010. The Superintendent issued a letter dated 5.9.2013 to respondent No.1 to the effect that the petitioner was duly registered for service tax but has not filed returns and paid service tax. The said letter was received along with the letter dated 8.10.2013 issued by respondent No.1. The copies of letters dated 8.10.2013 and 5.9.2013 are appended as Annexure P-10 (Colly.) with the petition. T .....

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cted the Commissioner (Appeals) to decide the appeal within a fortnight. Accordingly, the petitioner filed an appeal before the Commissioner (Appeals) who vide order dated 23.12.2013 (Annexure P-14) allowed the appeal and ordered for acceptance of the declaration of the petitioner. The revenue challenged the said order, Annexure P-14, before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. In pursuance thereto, the petitioner paid the service tax and sought certificate of disch .....

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15.10.2013 (Annexures P-17 to P-19, respectively) and took the statement of partner of the petitioner dated 7.6.2013 (Annexure P-20) wherein it was specifically stated that all the required records and documents for the financial years 2010-11 and 2011-12 have already been filed before the respondents. The central excise and service tax audit of the petitioner was carried out by the audit officers as is evident from the letter dated 14.6.2013 (Annexure P-21). The records and documents of the pe .....

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