In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance
Announcement Dated- 1st May 2014 Correction Window-CPT (Examination) June 2014 It is seen that candidates while filling the exam application forms ( either online or physical) do not exercise reasonable care and commit errors. This creates lots of difficulties for them as well as the office at Admit Card stage and thereafter.
The High Court of Ahmedabad held in the case of Ramilaben Bharatbhai Patel v. Union of India that in exercise of writ jurisdiction, the High Court does not have power to waive or relax the condition of depositing 50% of tax dues by December 31, 2013 under the Service Tax Voluntary Compliance Encouragement Scheme, 2013.
