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M/s. Annai Consultancy Versus The Superintendent Of Central Excise The Commissioner Of Central Excise Customs & Service Tax And Others

2016 (7) TMI 602 - KERALA HIGH COURT

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 .....

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hibitory order is concerned, even if quantification of the interest and penalty, if any, is pending, nothing prevents the department from initiating appropriate action by way of garnishee proceedings and the same also cannot be challenged. - Decided .....

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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 invo .....

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for extending the period of the Scheme. The Scheme came to be rejected in terms of Ext.P3. 3. Counter affidavit has been filed on behalf of respondents 1 to 3 inter alia contending that the Scheme had worked out itself and if no payment is made in t .....

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covery 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 sub .....

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d factual situation, I do not think that the petitioner is 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 authorit .....

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