https://www.taxtmi.com/forum/issue?id=108592 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. en-us Tue, 12 May 2015 22:01:30 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108592 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. Discussion-Forum Service Tax Tue, 12 May 2015 22:01:30 +0530 https://www.taxtmi.com/forum/issue?id=108592