2019 (11) TMI 614

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..... he parties. The issue in this appeal is whether the VCS- 1 application filed by the appellant have been rightly refused observing that they have declared tax dues amounting to Rs. 10,13,623/- for the period October, 2007 to December, 2012, for not satisfying/ fulfilling the condition of payment of 50% of the declared tax dues under the scheme, on or before 31st December, 2013 as stipulated under s .....

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..... em for the said period is Rs. 10,13,623/- and after deducting Rs. 20,143/- already deposited on 20th April 2010, the balance dues are Rs. 9,93,480/-. Accordingly, the appellant deposited 50% of the said tax dues of 9,93,480/- or Rs. 4,96,740/- on 28th December, 2013 and filed their VCES-1 form on 20th December, 2013. However, erroneously in the Serial No. 6 of the VCES-1 form they erroneously decl .....

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..... I find there have been a clerical error on the part of the appellant in filling up the form VCES-1 properly, as already aforementioned. Accordingly, I hold that the substantial benefit should not be disallowed for venial mistake of clerical nature. Moreover, in the calculation sheet annexed to form VCES-1, the amount of tax dues under the scheme is evident at Rs. 9,93,480/-. Accordingly, I hold th .....

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