SUMMONS U/S 14

[S.C. WADHWA]

Dear Expert,

We have fully complied with the VCES after depositing 2nd installment with interest on 5.12.2014 but could not get FORM VCES-3 ACKNOWLEDGEMENT OF DISCHARGE even after making so many efforts. All the time their reply was " We will call you to collect the form "but that day will never come. Now today we have received summons u/s 14 to appear on 14.5.15 with five years record.

Now my query is whether we should submit the details required for the last five years or take any other steps by seeking advise of legal advisor. Please give your valuable opinion immediately.

Regards,

WADHWA

AI Summary

VCES discharge protection limits reopening except by senior commissioner; summons must include grounds and supporting order.
Once FORM VCES-3 acknowledgement of discharge is issued by the AC/DC the matter ordinarily cannot be reopened, though the Principal Commissioner/Commissioner can reopen under their power. When issuing a summons under Section 14 the department must disclose the grounds and furnish the copy of the order passed by the Principal Commissioner/Commissioner; the taxpayer may demand that order. A taxpayer who has documentary proof of VCES compliance should produce those records to the department to demonstrate compliance.