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2015 (6) TMI 1029 - CALCUTTA HIGH COURT

2015 (6) TMI 1029 - CALCUTTA HIGH COURT - 2016 (41) S.T.R. 607 (Cal.) - Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Short and delayed payment of duty of ₹ 439/- Amt short paid at the time of making first instalment but was subsequently paid at the time of second instalment - bonafide mistake pertaining to calculation of tax - Superintendent of Service tax initiated action under Section 87 of the Finance Act, 1994, and directed the petitioner No. 1 to pay an amount .....

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matter supported with cogent reasons, as expeditiously as possible. - Petition disposed of - W.P. No. 9259 (W) of 2015 - Dated:- 22-6-2015 - Biswanath Somadder, J. Ms. Swapna Das and Ms. Siddharth Das, for the Petitioner. Shri Rajashri Bharadwaj, for the Respondent. ORDER The issue sought to be raised in the instant writ petition appears to be centered around a short and delayed payment of only ₹ 439/-. 2. The petitioner No. 1 chose to avail of a Central Government Scheme called, Ser .....

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etitioner No. 1, however, paid an amount of ₹ 12,92,500/- instead of ₹ 12,92,939/-, but within time. This resulted in a short payment of ₹ 439/-. However, while paying the second instalment, he paid the deficit amount of ₹ 439/- together with the balance amount, also within time. 3. The writ petitioners have stated that due to bona fide mistake pertaining to calculation of tax required to be paid under the scheme, the said amount of ₹ 439/- was short-paid at th .....

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