https://www.taxtmi.com/caselaws?id=362174 The Tribunal ruled in favor of the appellants in a case concerning the initiation of inquiries under Section 106 of the Finance Act, 2013. It held that a letter addressed to a specific company did not constitute initiation of inquiry against all appellants. The Tribunal emphasized that seeking information of roving nature from multiple entities does not fall under Section 106(2)(a) provisions. By considering legal precedents and Board Circulars, the Tribunal concluded that the inquiries made did not meet the criteria under the Act, allowing the VCES declaration and setting aside the impugned orders. en-us Thu, 17 May 2018 00:00:00 +0530 Fri, 20 Feb 2026 17:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362174 The Tribunal ruled in favor of the appellants in a case concerning the initiation of inquiries under Section 106 of the Finance Act, 2013. It held that a letter addressed to a specific company did not constitute initiation of inquiry against all appellants. The Tribunal emphasized that seeking information of roving nature from multiple entities does not fall under Section 106(2)(a) provisions. By considering legal precedents and Board Circulars, the Tribunal concluded that the inquiries made did not meet the criteria under the Act, allowing the VCES declaration and setting aside the impugned orders. Case-Laws Service Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362174