https://www.taxtmi.com/caselaws?id=364487 Section 106 of the Finance Act, 2013 required rejection of a Voluntary Compliance Encouragement Scheme declaration where inquiry, investigation, summons, or requisition of documents had already been initiated before the cut-off date and remained pending. Departmental communications seeking ST-3 returns and accounts, together with the scrutiny referred to in the show cause notice, showed that the disqualifying inquiry had begun before 1 March 2013, so the declaration was rightly rejected. The absence of a separate pre-decisional hearing did not invalidate the rejection because the provision did not require one, and the prior communications had already put the assessee on notice of the scrutiny. en-us Tue, 24 Jul 2018 00:00:00 +0530 Tue, 31 Jul 2018 07:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364487 Section 106 of the Finance Act, 2013 required rejection of a Voluntary Compliance Encouragement Scheme declaration where inquiry, investigation, summons, or requisition of documents had already been initiated before the cut-off date and remained pending. Departmental communications seeking ST-3 returns and accounts, together with the scrutiny referred to in the show cause notice, showed that the disqualifying inquiry had begun before 1 March 2013, so the declaration was rightly rejected. The absence of a separate pre-decisional hearing did not invalidate the rejection because the provision did not require one, and the prior communications had already put the assessee on notice of the scrutiny. Case-Laws Service Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364487