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M/s. Pierian Services Pvt Ltd. Versus Deputy Commissioner of Service Tax ST-I Commissionerate, Union of India

2017 (9) TMI 1197 - KARNATAKA HIGH COURT

Natural 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 .....

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petitioner - Company has filed these petitions with the following prayers: (A) Quash by an appropriate writ or Order in the nature of Certiorari or otherwise the impugned letter/order 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 violative of the principles of natural justice and as being beyond the statutory mandate (B) Quash by an appropriate writ or order in the nature of certiorari or otherwise, the impugned letter C.No .....

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consideration by this Court is as to whether the impugned rejection of the Declaration filed by the petitioner - Company under VCES (Voluntary Compliance Encouragement Scheme), 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. 3. The learned counsel for the petitioner - Company, Mr. Raghuraman V. has drawn the attention of the Court towards the Circular issued b .....

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s quoted below for ready reference. 12 Whether declarant will be given an opportunity to be heard and explain his cases before the rejection of a declaration under Section 106(2) by the designated authority? Yes. In terms of section 106(2) of the Finance Act, 2013, the designated authority shall, by an order, and for reasons to be recorded in writing reject a declaration if any inquiry/investigation of audit was pending against the declarant as on the cutoff date, i.e.,1.3.2013. An order under t .....

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