2019 (3) TMI 1434

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....ikarjun Reddy, Superintendent/AR for the Respondent. ORDER 1. This appeal is directed against Order-in-Appeal No. HYD-EXCUS-002- COM-047-14-15 dated 17.11.2014. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue involved in this case is regarding rejection of Voluntary Compliance Encouragement Scheme (VCES) application filed by the appel....

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....a similar issue came up before the Hon'ble High Court of Gujarat in the case of Sadguru Construction Co [2014 (36) STR 3 (Guj.)]. The issue involved in that case was whether the amounts paid by the declarants under VCES before VCES came into statute by the Finance Act can be considered as amount paid towards VCES or otherwise. Their Lordships, after considering the entire scheme in Para 16 and 17 ....

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....sent case, admittedly the disputed amount of taxes were deposited by the petitioners with the department after 1-3-2013. However, the same having been deposited before 10-5-2013 that is the date on which the scheme was framed, the department contends that such amount cannot form part of the declaration under the Scheme. In our opinion, the contention ignores the statutory provisions contained in t....

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....on under the Scheme itself. In our understanding, for a valid declaration two of the essential conditions were that the proceedings for either declaration or recovery of the tax dues should not be pending on 1-3-2013 and secondly that the tax should not have been deposited before the said date. In the present case, both the conditions were fulfilled." 5. It can be seen from the above reproduced....