https://www.taxtmi.com/caselaws?id=326260 The court held that the date of payment under the Voluntary Compliance Encouragement Scheme, 2013 should be considered as the date of presentation of the cheque, subject to realization. As the petitioner's cheque was realized, the court deemed the payment date as December 31, 2013. The court found the Department's rejection of the VCES declaration unjust and set aside the order, directing the Department to issue a declaration in favor of the petitioner within two weeks. The court ruled in favor of the petitioner, concluding the writ petition successfully. en-us Tue, 05 Apr 2016 00:00:00 +0530 Mon, 03 Oct 2016 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326260 The court held that the date of payment under the Voluntary Compliance Encouragement Scheme, 2013 should be considered as the date of presentation of the cheque, subject to realization. As the petitioner's cheque was realized, the court deemed the payment date as December 31, 2013. The court found the Department's rejection of the VCES declaration unjust and set aside the order, directing the Department to issue a declaration in favor of the petitioner within two weeks. The court ruled in favor of the petitioner, concluding the writ petition successfully. Case-Laws Service Tax Tue, 05 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326260