Rejection of VCES declaration - the SCN is clearly after 30 days ...
VCES Declaration Rejection Invalid Due to Late SCN Issuance; Proceedings Void from Start, Affecting Case Validity.
September 25, 2019
Case Laws Service Tax AT
Rejection of VCES declaration - the SCN is clearly after 30 days - This goes to the very root of the issue whereby the whole proceedings will invariably have to be held to be ab initio void. Therefore, the Show Cause Notice cannot be sustained
View Source