TMI Blog2017 (9) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utory mandate (B) Quash by an appropriate writ or order in the nature of certiorari or otherwise, the impugned letter C.No.IV/16/990/2013 D-III VCES/Gr.XXIII/8062/14 dated 23.12.2014 issued by the first respondent in Annexure A as being arbitrary, illegal, erroneous and violative of Article 14 of the Constitution. (C) Direct the Respondents by an appropriate writ or order in the nature o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Board of Excise and Customs, Tax Research Unit, on 08/08/2013 namely the Circular No.170/5/2013-ST, in which the Central Board in answer to Question No.12 raising the questions about the implementation of the said VCES, the Ministry took a categorical stand that before rejection of the Declaration, the Designated Authority will give an opportunity of hearing to the concerned Applicant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns to believe that the declaration is covered by section 106(2), shall give a notice of intention to reject the declaration within 30 days of the date of filing of the declaration stating the reasons for the intention to reject the declaration. For declarations already filed, the said period of 30 days would apply from the date of this circular. The declarant shall be given an opportunity to be he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, the present petitions are allowed and setting aside the impugned order Annexure A dated 23/12/2014, the matter is remanded back to the concerned Designated Authority with a direction to provide a reasonable opportunity of hearing to the petitioner - Company and then pass appropriate speaking order, meeting all the objections and contentions of the petitioner - Company separately in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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