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2017 (9) TMI 1197 - HC - Service TaxNatural justice - Rejection of Voluntary Compliance Encouragement Scheme (VCES) declaration - whether the impugned rejection of the Declaration filed by the petitioner-Company under VCES, 2013 by the Respondent-Deputy Commissioner of Service Tax, ST-I Commissionerate, Bangalore, without giving an opportunity of hearing to the petitioner-Company is sustainable or not? - Held that: - the non-compliance with the principles of natural justice which was clarified by the concerned Ministry and Central Board of Excise and Customs to be read in the provisions of Section 106(2) of the Finance Act, 2013 were thus admittedly breached by the concerned Designated Authority in this case - the matter deserves to be reconsidered at the end of the said Designated Authority - petition allowed by way of remand.
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