Rejection of the declaration filed by the appellant under VCES - ...
Rejection of VCES Declaration Due to Time-Barred Notice: Commissioner Missed 30-Day Deadline per Nov 25, 2013 Circular.
August 26, 2023
Case Laws Service Tax AT
Rejection of the declaration filed by the appellant under VCES - The show cause notice in the present case is time barred and cannot be acted upon. Further, the Circular dated 25.11.2013 in unequivocal words has stated that, Commissioner should ensure that the said time limit of giving the notice within 30 days has to be followed scrupulously. - AT
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