TaxTMI 
TaxTMI 
2025 (11) TMI 131
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....istrict and had been carrying on business under the name and style of M/s Manik Lal Pal. Record reveals that the show cause notice had been issued on 15th October, 2013 alleging evasion of tax to the extent of Rs. 5,93,056/- in respect of the financial years 2008-09 to 2012-13. It is also the case of the petitioner that a Voluntary Compliance Encouragement Scheme, 2013 (VCES) (hereinafter referred to as the said Scheme) was introduced, by the Central Government. The petitioner contends that her husband had taken benefit of the said Scheme and had made payment of Rs. 1,19,142/- for the period covering the financial years 2008-09 to 2012-13 and also deposited Rs. 59,571/- being a preconditioned deposit for availing the said scheme. The balanc....
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....d to make a true declaration did not do so. The petitioner's husband had in fact made the declaration incorrectly and had made short payment of the tax payable by him and accordingly the certificate issued in form VCES-3 on 2nd September, 2014 cannot be enforced by the petitioner. 3. According to Mr. Banerjee, since the petitioner's husband had not made an honest declaration, there was no irregularity on the part of the respondents in proceeding with the show cause. In fact, the petitioner's representative did not make appropriate disclosure which also resulted in the order. It is too late in the day for the petitioner to question the same. 4. Having heard the learned advocates appearing for the parties, I find that in the instant cas....
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....re to make true declaration 111. (1) Where the Commissioner of Central Excise has reasons to believe that the declaration made by a declarant under this Scheme was substantially false, for reasons to be recorded in writing, serve notice on the declarant in respect of such declaration requiring him to show cause why he should not pay the tax dies not paid or short-paid. (2) No action shall be taken under sub-section (1) after the expiry of one year from the date of declaration. (3) The show cause notice issued under sub-section (1) shall be deemed to have been issued under section 73, or as the case may be, under section 73A of the Chapter and the provisions of the Chapter shall accordingly apply." 7. From the a....
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....flection in the said order as regards the discharge in form VCES-3. 11. In responding to the query from the Court, Mr. Banerjee, learned advocate representing the respondents, has submitted that the genuinity of the certificate or the payment made by the petitioner's husband in pursuance of the aforesaid declaration are not in dispute. 12. I have also noted that in terms of paragraph 106 of the scheme, since no show-cause was issued prior to 1st March, 2013, as such the petitioner's husband was eligible to make such declaration and seek benefit under the scheme. As such the petitioner and her husband were entitled to immunity in terms of paragraph 108 of the scheme. To morefully appreciate the same, the above paragraph is extracted he....