2018 (3) TMI 1060

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....y 2013 by the Range Superintendent is not an enquiry or an investigation for the purpose of Section 106(2) of the Voluntary Compliance Encouragement Scheme 2013.Accordingly the respondent is eligible for VCE Scheme, 2013. 2.Revenue filed the present appeal on the ground that the letter issued by Superintendent, Jalna Range vide F. No. JR/ST/Abhay/GTA /2012 dated 8th February 2013 cannot be considered as a letter of routine in any nature as it was a very specific letter which sought detailed information. Therefore, it is part of the investigation initiated by the department much before 1st March, 2013.Hence proviso of Section 106(2) (iii) of VCES Act, 2013 is correctly invokable in the present case and VCE Scheme - I is liable to be rejec....

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....oluntary Compliance Encouragement Scheme (VCES) has come into effect from 10.5.2013. Some of the issues raised with reference to the Scheme have been clarified by the Board vide circular No. 169/4/2013-ST, dated 13.5.2013. Subsequently, references have been received by the Board seeking further clarifications as regards the scope and applicability of the Scheme.  2. The issues have been examined and clarifications thereto are as follows: S. No. Issues Clarification 1 Whether the communications, wherein department has sought information of roving nature from potential taxpayer regarding their business activities without seeking any documents from such person or calling for his presence, while quoting the authorit....

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....audit; and (ii) culmination of audit. Initiation of audit : For the purposes of VCES, the date of the visit of auditors to the unit of the taxpayer would be taken as the date of initiation of audit. A register is maintained of all visits for audit purposes. Culmination of audit : The audit process may culminate in any of the following manner :- (i)         Closure of audit file if no discrepancy is found in audit; (ii)        Closure of audit para by the Monitoring Committee Meeting (MCM); (iii)       Approval of audit para by MCM and payment of amount involved therein by the party in terms of the provisions of the Fina....