https://www.taxtmi.com/caselaws?id=328614 The court dismissed the writ petition challenging a communication under the Voluntary Compliance Encouragement Scheme, 2013 (VCES). The petitioner's delay in paying the second tranche of tax dues by six days led to the denial of the scheme's benefit. The court held that strict adherence to VCES provisions was necessary, as it represented a settlement between the assessee and the department. Despite the petitioner's compliance with the first payment, the minor delay breached the scheme's terms, preventing the petitioner from claiming benefits. en-us Mon, 22 Feb 2016 00:00:00 +0530 Fri, 18 Nov 2016 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328614 The court dismissed the writ petition challenging a communication under the Voluntary Compliance Encouragement Scheme, 2013 (VCES). The petitioner's delay in paying the second tranche of tax dues by six days led to the denial of the scheme's benefit. The court held that strict adherence to VCES provisions was necessary, as it represented a settlement between the assessee and the department. Despite the petitioner's compliance with the first payment, the minor delay breached the scheme's terms, preventing the petitioner from claiming benefits. Case-Laws Service Tax Mon, 22 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328614