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2016 (7) TMI 602 - KERALA HIGH COURT

2016 (7) TMI 602 - KERALA HIGH COURT - TMI - Recovery proceedings - Failure to deposit the amount of service tax delcared in the VCES 2013 - Petitioner requested for extending the period of the Scheme. - Held that:- petitioner is not entitled for any relief. - The Scheme is statutory in nature and unless the provisions in the statute are complied within the time specified, it shall always be open for the respondent authorities to take necessary steps to collect the interest as well as penalty in .....

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approached this Court challenging Ext.P3 by which request made by the petitioner for extending the period of the Voluntary Compliance Encouragement Scheme, 2013 (hereinafter referred to as the Scheme) to enable the petitioner to pay the amount as per Scheme has been rejected. 2. The facts involved in the writ petition would disclose that the petitioner applied under the Scheme by making a declaration. However, the petitioner could not remit the amount as specified under the Scheme within the st .....

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tification of the interest and penalty, no recovery steps could be taken against the petitioner. It is submitted that already prohibitory orders had been issued attaching the amount available in the Bank. 4. Learned counsel for the respondents however relies upon the terms of the Scheme and submits that when there is failure to comply with the terms of the Scheme to pay the tax dues, which has been declared, it shall be open for the Department to invoke Section 87 of the Finance Act and take fur .....

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