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Case Law Details

Case Name : Shivani Textiles Limited Vs Commissioner of Central Tax (CESTAT Delhi)
Related Assessment Year :
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Shivani Textiles Limited Vs Commissioner of Central Tax (CESTAT Delhi)

The issue in this appeal is whether the benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 have been rightly denied to the appellant on the basis of clerical error in filing the declaration?

Therefore in this case because of clerical error, the appellant has paid  Rs. 27,32,038 against the actual amount of Rs 27,05,933/- payable under the VCES Scheme.

Having considered the rival contention and perus

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