https://www.taxtmi.com/caselaws?id=254286 Under the Voluntary Compliance Encouragement Scheme, a declaration could be rejected only if an inquiry, investigation or audit had already been initiated and was pending on the cut-off date. The court found that no audit had been initiated against the taxpayer or at its business premises before 01.03.2013, and the department's communication issued on 07.03.2013 did not amount to a pre-cut-off audit intimation or objection. As the statutory disqualification was not attracted and the taxpayer had promptly disclosed its liability, the rejection of the declaration was held unsustainable and the application was directed to be reconsidered. en-us Tue, 18 Nov 2014 00:00:00 +0530 Tue, 13 Oct 2015 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254286 Under the Voluntary Compliance Encouragement Scheme, a declaration could be rejected only if an inquiry, investigation or audit had already been initiated and was pending on the cut-off date. The court found that no audit had been initiated against the taxpayer or at its business premises before 01.03.2013, and the department's communication issued on 07.03.2013 did not amount to a pre-cut-off audit intimation or objection. As the statutory disqualification was not attracted and the taxpayer had promptly disclosed its liability, the rejection of the declaration was held unsustainable and the application was directed to be reconsidered. Case-Laws Service Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254286