CESTAT Upholds Denial of VCES Benefit Due to Violation of Section 106 of Finance Act

Archna Traders Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Introduction: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad rendered a significant decision in the case of Archna Traders vs. C.C.E. & S.T. The appeal centered on the denial of the benefit of the Voluntary Compliance Encouragement Scheme (VCES) under Section 106 of the Finance Act, 2013.

Detailed Analysis:

1. VCES Scheme Denial Under Section 106:

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