https://www.taxtmi.com/caselaws?id=342201 A VCES declaration cannot be rejected merely because the department had issued a broad requisition for documents; rejection requires a specific enquiry to be pending on the relevant date. Here, the DGCEI communication sought multiple records across several years without identifying any particular transaction or issue, so it was treated as a roving enquiry rather than a pending specific investigation. The clarificatory Board Circular dated 25.11.2013 supported acceptance of the declaration, and a later show cause notice could not defeat a declaration already filed. The HC upheld the Tribunal's view and accepted the assessee's declaration. en-us Thu, 13 Apr 2017 00:00:00 +0530 Sat, 26 Aug 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342201 A VCES declaration cannot be rejected merely because the department had issued a broad requisition for documents; rejection requires a specific enquiry to be pending on the relevant date. Here, the DGCEI communication sought multiple records across several years without identifying any particular transaction or issue, so it was treated as a roving enquiry rather than a pending specific investigation. The clarificatory Board Circular dated 25.11.2013 supported acceptance of the declaration, and a later show cause notice could not defeat a declaration already filed. The HC upheld the Tribunal's view and accepted the assessee's declaration. Case-Laws Service Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342201