Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

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

 


 

You may also like:

  1. This case deals with the validity of a declaration under the Voluntary Compliance Encouragement Scheme (VCES) for service tax dues. The taxpayer was issued a show cause...

  2. Rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) - Proceedings initiated by the department for rejection of the VCES declaration cannot...

  3. Rejection of VCES declaration - The SCN issued after a period of 30 days of declaration filed under VCES is unsustainable - AT

  4. Rejection of VCES declaration - wrongful declaration - Renting of Immovable Property Service - It is provided through Section 108 of Finance Act, 2013 that once a...

  5. ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

  6. Voluntary Compliance Encouragement Scheme (VCES) - rejection of declaration on the ground that the tax payable and due to the petitioner as declared under the said VCES,...

  7. CESTAT BANGLORE held that denial of CENVAT Credit without proper Show Cause Notice (SCN) violates natural justice. Appellant paid disputed amount without further...

  8. VCES-1 declaration - VCES cannot be rejected where the documents like the balance sheets, profit and loss account etc. are called for, by the Department in the enquiries...

  9. Rejection of VCES-1 declaration due to short deposit of tax - There has been miscarriage of justice in the rejection of the application under the VCES of the appellant...

  10. VCES Scheme - rejection of VCES application cannot be reopened at this stage after more than a year of Order-in-Original rejecting VCES declaration

  11. VCES declaration - Only due to arithmetical error that there is mistake in declaring the actual dues. It is also found that the appellant have paid the entire amount of...

  12. Voluntary Compliance Encouragement Scheme (VCES) - case of Revenue is that since the dues were paid prior to operationalization of the VCES 2013, the VCES declaration...

  13. SCN for rejection of service tax Voluntary Compliance Encouragement Scheme (VCES) - As the designated authority, has issued a show cause notice beyond the period of 30...

  14. HC invalidated the retrospective cancellation of GST registration due to procedural deficiencies in the show cause notice (SCN). The original SCN failed to disclose the...

  15. SVLDRS - Rejection of declaration - Petitioner was subjected to audit as on the relevant date - There is no challenge to the audit proceedings before us. It is not...

 

Quick Updates:Latest Updates