TMI Blog2019 (11) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 section 107 (3) of the Finance Act, 2013? HELD THAT:- There have been a clerical error on the part of the appellant in filling up the form VCES-1 properly, as already aforementioned. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e VCS- 1 application filed by the appellant have been rightly refused observing that they have declared tax dues amounting to ₹ 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 section 107 (3) of the Finance Act, 2013. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the said period is ₹ 10,13,623/- and after deducting ₹ 20,143/- already deposited on 20th April 2010, the balance dues are ₹ 9,93,480/-. Accordingly, the appellant deposited 50% of the said tax dues of 9,93,480/- or ₹ 4,96,740/- on 28th December, 2013 and filed their VCES-1 form on 20 th December, 2013. However, erroneously in the Serial No. 6 of the VCES-1 form they e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm VCES-1, along with calculation of duty or tax dues, 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 sche ..... X X X X Extracts X X X X X X X X Extracts X X X X
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