Rejection of application filed under Voluntary Compliance ...

Rejection of Application Under Voluntary Compliance Scheme 2013 Overturned Due to Improper Cheque Presentation Procedure.

March 16, 2022

Case Laws     Service Tax     AT

Rejection of application filed under Voluntary Compliance Encouragement Scheme, 2013 - It is seen that department has collected the bank details of the appellant and found that there was no sufficient fund to honour the cheque on 31.12.2013. On receiving the cheque, the department ought to have presented the cheque and if the same is dishonored could have rejected the declaration as the payment of 50% dues was not made. Without presenting the cheque, merely collecting the bank details on the date of closure of the scheme, it cannot be concluded that appellant has not paid the tax dues in accordance with the provisions of law. - The rejection of declaration filed by appellant under VCES cannot sustain - AT

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