https://www.taxtmi.com/caselaws?id=294586 The court upheld the rejection of the VCES applications due to ongoing investigations at the scheme's enactment date. The appellant's argument that the summon was general and not specific to any offense was dismissed, emphasizing that investigations were active. The Revenue's stance that the circular on notice periods contradicted statutory provisions was supported, with the court highlighting that circulars cannot override statutes. The court ruled in favor of the Revenue, dismissing the appeals and affirming the rejection of the VCES applications. en-us Tue, 30 Apr 2019 00:00:00 +0530 Thu, 22 Apr 2021 08:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294586 The court upheld the rejection of the VCES applications due to ongoing investigations at the scheme's enactment date. The appellant's argument that the summon was general and not specific to any offense was dismissed, emphasizing that investigations were active. The Revenue's stance that the circular on notice periods contradicted statutory provisions was supported, with the court highlighting that circulars cannot override statutes. The court ruled in favor of the Revenue, dismissing the appeals and affirming the rejection of the VCES applications. Case-Laws Service Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294586