https://www.taxtmi.com/caselaws?id=253982 The judgment set aside the rejection of the VCES declaration, stating that the inquiries and investigations pending against the declarant did not meet the criteria for rejection. It held that there were statutory provisions for filing an appeal against the rejection, allowing the appeal to proceed. The notice of intention to reject the declaration was deemed time-barred and invalid. The court emphasized the binding nature of CBEC circulars and directed the designated authority to permit corrections to the declaration. The declarant was granted the opportunity to avail VCES benefits upon meeting specified conditions, including tax dues deposit by a set deadline. en-us Mon, 23 Dec 2013 00:00:00 +0530 Tue, 09 Dec 2014 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253982 The judgment set aside the rejection of the VCES declaration, stating that the inquiries and investigations pending against the declarant did not meet the criteria for rejection. It held that there were statutory provisions for filing an appeal against the rejection, allowing the appeal to proceed. The notice of intention to reject the declaration was deemed time-barred and invalid. The court emphasized the binding nature of CBEC circulars and directed the designated authority to permit corrections to the declaration. The declarant was granted the opportunity to avail VCES benefits upon meeting specified conditions, including tax dues deposit by a set deadline. Case-Laws Service Tax Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253982