https://www.taxtmi.com/caselaws?id=793261 VCES scheme circulars were treated as binding on the revenue, and the prescribed time limit for issuing notice proposing rejection of a filed declaration was held mandatory. Where the department's communication sought broad documents without linking them to any specific transaction, the inquiry was characterised as roving rather than particularised. On those facts, a show cause notice issued beyond the prescribed period could not sustain rejection, and the VCES declaration was held to be entitled to acceptance. en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793261 VCES scheme circulars were treated as binding on the revenue, and the prescribed time limit for issuing notice proposing rejection of a filed declaration was held mandatory. Where the department's communication sought broad documents without linking them to any specific transaction, the inquiry was characterised as roving rather than particularised. On those facts, a show cause notice issued beyond the prescribed period could not sustain rejection, and the VCES declaration was held to be entitled to acceptance. Case-Laws Service Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793261