https://www.taxtmi.com/caselaws?id=360672 VCES declarations had to be processed in strict compliance with the Board circular requiring a show cause notice within 30 days from filing of the declaration or from the circular date, whichever was later. Where the notice was handed over to the postal authorities after expiry of that prescribed period, the initiation of proceedings to reject the declaration was time-barred. The consequence was that the rejection could not be sustained. en-us Fri, 04 May 2018 00:00:00 +0530 Mon, 21 May 2018 08:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360672 VCES declarations had to be processed in strict compliance with the Board circular requiring a show cause notice within 30 days from filing of the declaration or from the circular date, whichever was later. Where the notice was handed over to the postal authorities after expiry of that prescribed period, the initiation of proceedings to reject the declaration was time-barred. The consequence was that the rejection could not be sustained. Case-Laws Service Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360672