https://www.taxtmi.com/caselaws?id=796774 Rejection of a VCES declaration is appealable; a departmental circular cannot override High Court decisions recognising maintainability. Pre-declaration payments must be reckoned towards VCES declared tax dues where they relate to the tax dispute covered by the declaration. Entitlement to settlement therefore requires factual verification of the nexus between earlier deposits and the declared dispute, and rejection solely on non-maintainability cannot stand. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796774 Rejection of a VCES declaration is appealable; a departmental circular cannot override High Court decisions recognising maintainability. Pre-declaration payments must be reckoned towards VCES declared tax dues where they relate to the tax dispute covered by the declaration. Entitlement to settlement therefore requires factual verification of the nexus between earlier deposits and the declared dispute, and rejection solely on non-maintainability cannot stand. Case-Laws Service Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796774