https://www.taxtmi.com/caselaws?id=388365 A clerical mismatch in a VCES-1 declaration could not justify denial of statutory scheme relief where the accompanying calculation sheet showed the correct tax dues and payment of 50% of the balance amount. Because the substantive payment requirement had been met, the error in stating the total dues was treated as a venial mistake, and the rejection of the declaration was not justified. The application was set aside, and the declarant was held entitled to the scheme benefit and consequential relief in accordance with law. en-us Thu, 07 Mar 2019 00:00:00 +0530 Thu, 14 Nov 2019 12:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388365 A clerical mismatch in a VCES-1 declaration could not justify denial of statutory scheme relief where the accompanying calculation sheet showed the correct tax dues and payment of 50% of the balance amount. Because the substantive payment requirement had been met, the error in stating the total dues was treated as a venial mistake, and the rejection of the declaration was not justified. The application was set aside, and the declarant was held entitled to the scheme benefit and consequential relief in accordance with law. Case-Laws Service Tax Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388365