https://www.taxtmi.com/caselaws?id=283575 The Tribunal found that the Circular requiring issuance of a show cause notice (SCN) within 30 days for rejection of a Voluntary Compliance Encouragement Scheme (VCES) application could not override the one-year limit set by Section 111 of the Finance Act, 2013. Relying on a Supreme Court judgment, the Tribunal held that in case of conflict, the statutory provision prevails over a Circular. Consequently, the appeal by the Revenue was allowed, and the case was remanded to the Commissioner (Appeals) for a fresh decision on the merits. en-us Wed, 28 Mar 2018 00:00:00 +0530 Mon, 30 Sep 2019 23:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283575 The Tribunal found that the Circular requiring issuance of a show cause notice (SCN) within 30 days for rejection of a Voluntary Compliance Encouragement Scheme (VCES) application could not override the one-year limit set by Section 111 of the Finance Act, 2013. Relying on a Supreme Court judgment, the Tribunal held that in case of conflict, the statutory provision prevails over a Circular. Consequently, the appeal by the Revenue was allowed, and the case was remanded to the Commissioner (Appeals) for a fresh decision on the merits. Case-Laws Service Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283575