https://www.taxtmi.com/caselaws?id=375685 The Tribunal allowed the appeals, setting aside the rejection of the VCES declaration. The High Court emphasized that declarations under the VCES Scheme could be made for tax dues not paid before a certain date, regardless of payment date before the scheme's implementation. The Tribunal also held that the Commissioner erred in commenting on the tribunal's jurisdiction without any challenge to the tribunal's order. As the rejection of the VCES declaration was pivotal, and since the tribunal upheld it, the show cause notice was deemed invalid, leading to the appeal being allowed with consequential relief. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sat, 23 Feb 2019 08:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375685 The Tribunal allowed the appeals, setting aside the rejection of the VCES declaration. The High Court emphasized that declarations under the VCES Scheme could be made for tax dues not paid before a certain date, regardless of payment date before the scheme's implementation. The Tribunal also held that the Commissioner erred in commenting on the tribunal's jurisdiction without any challenge to the tribunal's order. As the rejection of the VCES declaration was pivotal, and since the tribunal upheld it, the show cause notice was deemed invalid, leading to the appeal being allowed with consequential relief. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375685