Case Law Details
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 perusal of records, CESTAT find that the benefit of VCES 2013, have been denied by revenue, only for the simple clerical error in filling form VCES-1. The appellant have admittedly deposited the declared amount of tax dues, and they cannot be asked to deposit more tax, which will be against the provisions of service tax law, as well as Article 265 of the Constitution of India. Accordingly, CESTAT set aside the impugned order and hold that the appellant is entitled to the benefit of VCES 2013.
FULL TEXT OF THE CESTAT JUDGEMENT
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