TMI Blog2019 (3) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of Gujarat in the case of Sadguru Construction Co [2014 (5) TMI 219 - GUJARAT HIGH COURT]. The issue involved in that case was whether the amounts paid by the declarants under VCES before VCES came into statute by the Finance Act can be considered as amount paid towards VCES or otherwise. Their Lordships, after considering the entire scheme has held that the amounts paid before VCES came into e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the said scheme, the appellant is entitled to voluntarily comply under the scheme by paying not less than 50% of the amount during the scheme period. In the case in hand, the appellant paid an amount of ₹ 5.26 Crores (approximately) declaring the said amount as dues. The entire payment was made on 29.3.2013 based upon the earlier circular where as the scheme of VCES came into existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: 16. Combined reading of Section 106 with Section 105(1)(e) would make it clear that the position of a declarant vis-a-vis his service tax dues would have to be ascertained as on 1-3-2013. If any proceedings for determination of the tax dues of a person have been initiated before 1-3-2013, declaration of such a person would not be accepted. Likewise, arrear of tax which could be dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Scheme of 2013. As we have noticed, the declaration can be made in terms of Section 106 of tax dues. The term tax dues is defined in Section 105(1)(e). If we accept the stand of the department that any tax which is deposited before 10-5-2013 cannot form part of a declaration, the same would substantially mutilate the definition of term tax dues contained in Section 105(1)(e). If the intentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paragraphs that their Lordships have categorically ruled that the amounts paid before VCES came into existence can also be considered for as towards compliance of the declaration made. The same view has been expressed by the Hon ble High Court of Karnataka in the case of Premier Associates [2018 (2) TMI 408]. 6. In view of the above, from the authoritative pronouncements of two different Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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