VCES Declaration - reopening of proceedings/VCES Assessment on ...

Reopening VCES proceedings needs proof of substantial misdeclaration; no evidence found against respondent in this case.

October 25, 2019

Case Laws Service Tax AT

VCES Declaration - reopening of proceedings/VCES Assessment on the basis of declarations made - There should be substantial and conscious misdeclaration for reopening a matter for which discharge certificate is issued - There is no evidence to show that there is any conscious and substantial misdeclaration on the part of the respondent.

View Source

← Previous Next →

VCES Declaration - reopening of proceedings/VCES Assessment on ...

Reopening VCES proceedings needs proof of substantial misdeclaration; no evidence found against respondent in this case.

October 25, 2019

Case Laws Service Tax AT

You may also like:

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

Seizure of goods as smuggled into the country from Myanmar u/s 130 of the Customs Act, 1962. The burden of proof lies on the respondent u/s 123 to show that the seized...

Reopening of assessment u/s 147 - Denial of natural justice - the intricacies involved in the issues require an elaborate adjudication and admittedly, the petitioner is...

Rejection of VCES application - The Revenue has only taken a different interpretation as far as the classification of services. This cannot tantamount to substantial...

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...

The legality and validity of the termination of arbitral proceedings u/s 32(2)(c) of the Arbitration and Conciliation Act, 1996 - The Supreme Court found no evidence of...

The High Court dismissed the appeal filed by the assessing officer against the order of the Income Tax Appellate Tribunal, holding that no substantial question of law...

Reopening of assessment u/s 147 - It is sufficient if any one of the conditions stipulated in Proviso clause to Section 147 is satisfied for reopening of assessment. -...

Re-opening of assessment made under VCES - merely classifying the services under a different head does not tantamount to mis-declaration and therefore it is not open for...

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

Penalty proceedings u/s 271(1)(c) - Failure of the assessee to explain the source of cash deposit in the bank account - burden of proof - The ITAT acknowledged the...

Seeking grant of bail - creation and operation of 294 fake firms and has evaded a tax - The court noted the serious nature of economic offences and the substantial loss...

Reopening of assessment u/s 147 - addition u/s 68 - The law regarding reopening of assessment is well-settled. The reliance placed upon the findings of the earlier...

Reopening of assessment u/s 147 - Reason to believe - The objective satisfaction would be sufficient for the purpose of allowing the Assessing authority to proceed with...

Clandestine removal - The standard of evidences need not be as high as in criminal proceedings, where the charges are required to be established beyond reasonable doubts....

Quick Updates: