VCES application rejection for Delay or Short Payment of taxes valid – HC

CA Sandeep Kanoi 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. Facts of the case – The petitioner made a declaration under section 107 of the tax dues, declaring an unpaid tax dues of Rs.16,42,936/­, out of such tax dues the petitioner deposited a sum of Rs.8,01,120/­ before December 31, 2013. Admittedly, thus, towa...