https://www.taxtmi.com/caselaws?id=330004 The Voluntary Compliance Encouragement Scheme, 2013 was treated as a statutory scheme requiring strict compliance within the prescribed time, and no right to extension arose from failure to remit the declared amount within that period. On default, the revenue authorities could proceed with lawful recovery measures for tax dues, including interest and penalty, and pending quantification of interest and penalty did not bar garnishee or attachment action against available amounts. The writ challenge to refusal of extension was therefore unsustainable, while the recovery proceedings were not found illegal; the court directed quantification of the dues and issue of demand within the stipulated time. en-us Wed, 15 Jun 2016 00:00:00 +0530 Thu, 14 Jul 2016 13:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330004 The Voluntary Compliance Encouragement Scheme, 2013 was treated as a statutory scheme requiring strict compliance within the prescribed time, and no right to extension arose from failure to remit the declared amount within that period. On default, the revenue authorities could proceed with lawful recovery measures for tax dues, including interest and penalty, and pending quantification of interest and penalty did not bar garnishee or attachment action against available amounts. The writ challenge to refusal of extension was therefore unsustainable, while the recovery proceedings were not found illegal; the court directed quantification of the dues and issue of demand within the stipulated time. Case-Laws Service Tax Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330004