https://www.taxtmi.com/caselaws?id=780663 A declaration accepted under the Voluntary Compliance Encouragement Scheme, 2013, followed by payment of the declared dues and issue of a discharge certificate in Form VCES-3, gives finality to the liability covered by the declaration and grants immunity from further penalty, interest and proceedings, subject only to the scheme's false-declaration exception. Where the scheme permits reopening for a substantially false declaration, the authority must record reasons and serve notice within one year from the declaration; absent that procedure and limitation compliance, the matter cannot be re-opened. The note also records that, on these facts, the demand and consequential bank account attachment were set aside. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780663 A declaration accepted under the Voluntary Compliance Encouragement Scheme, 2013, followed by payment of the declared dues and issue of a discharge certificate in Form VCES-3, gives finality to the liability covered by the declaration and grants immunity from further penalty, interest and proceedings, subject only to the scheme's false-declaration exception. Where the scheme permits reopening for a substantially false declaration, the authority must record reasons and serve notice within one year from the declaration; absent that procedure and limitation compliance, the matter cannot be re-opened. The note also records that, on these facts, the demand and consequential bank account attachment were set aside. Case-Laws Service Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780663