https://www.taxtmi.com/caselaws?id=786383 VCES declarations must comply strictly with scheme timelines and conditions: failure to pay 50% of declared tax by the specified cutoff disentitles a declarant from the scheme - declaration rejected. A prohibition on declaring tax for a subsequent period where an earlier notice or determination on the same issue exists applies; the declaration here fell within that bar and was therefore invalid - declaration rejected. The designated authority has inherent and ancillary powers to scrutinise and reject nonconforming declarations and its rejection, upheld on appeal, does not warrant interference. Amnesty schemes are construed strictly and courts cannot extend scheme timelines. en-us Wed, 04 Feb 2026 00:00:00 +0530 Wed, 04 Feb 2026 18:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786383 VCES declarations must comply strictly with scheme timelines and conditions: failure to pay 50% of declared tax by the specified cutoff disentitles a declarant from the scheme - declaration rejected. A prohibition on declaring tax for a subsequent period where an earlier notice or determination on the same issue exists applies; the declaration here fell within that bar and was therefore invalid - declaration rejected. The designated authority has inherent and ancillary powers to scrutinise and reject nonconforming declarations and its rejection, upheld on appeal, does not warrant interference. Amnesty schemes are construed strictly and courts cannot extend scheme timelines. Case-Laws Service Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786383