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TMI Blog2018 (4) TMI 1834X X X X Extracts X X X X X X X X Extracts X X X X ..... plication was rejected on the ground that, as on the date of declaration for the period from October 2007 to December 2012, in relation to construction of residential complex proceedings had been initiated on 1st March 2013 against them - HELD THAT:- It is seen that Circular No. 170/5/2013-S.T., dated 8th August, 2013 clarified that there was no bar on filing of declaration by an assessee against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has upheld the order of the original authority rejecting the declaration made under the Voluntary Compliance Encouragement Scheme, 2013. The dispute pertains to declaration of tax dues of ₹ 6,82,375/- in application dated 18th December 2013; the application was rejected on the ground that, as on the date of declaration for the period from October 2007 to December 2012, in relation to 'constr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r [2016 (43) S.T.R. 474 (Tri.-Del.)] and V.S. Enterprises v. Commissioner of Central Excise & Customs, Nagpur [2017 (52) S.T.R. 151 (Tri. - Mumbai)]. 3. It is seen from the records that the show cause notice was issued only on the 18th of August 2015 and that notice proposing rejection should have been issued within 30 days of the filing of the declaration. As the competent authority itself ..... X X X X Extracts X X X X X X X X Extracts X X X X
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