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    <title>2017 (8) TMI 711 - KERALA HIGH COURT</title>
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    <description>The High Court set aside the rejection of a Co-operative Society&#039;s application under the Service Tax Voluntary Compliance Encouragement Scheme, 2013. The Court held that the respondent should have considered the appellant&#039;s request for more time to reconcile discrepancies in returns before rejecting the application. The matter was remanded for reconsideration, emphasizing the importance of allowing the appellant to explain inconsistencies between declarations and returns. The appellant was directed to clarify figures, and the respondent was instructed to pass a fresh order considering the explanations provided by the appellant.</description>
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      <description>The High Court set aside the rejection of a Co-operative Society&#039;s application under the Service Tax Voluntary Compliance Encouragement Scheme, 2013. The Court held that the respondent should have considered the appellant&#039;s request for more time to reconcile discrepancies in returns before rejecting the application. The matter was remanded for reconsideration, emphasizing the importance of allowing the appellant to explain inconsistencies between declarations and returns. The appellant was directed to clarify figures, and the respondent was instructed to pass a fresh order considering the explanations provided by the appellant.</description>
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