VCES-1 Declaration Rejected Unfairly; Appellant Denied Chance to Correct Tax Deposit or Be Heard, Raising Fairness Concerns.

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....Rejection of VCES-1 declaration due to short deposit of tax - There has been miscarriage of justice in the rejection of the application under the VCES of the appellant without any opportunity to remove the defects and further without any opportunity to be heard, the order of rejection was passed. - AT....