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TMI Blog2015 (10) TMI 1853X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and penalty to the tax payer who was in default. A condition was prescribed that the declarant has to deposit 50% of declared tax dues before 31.12.2013 so as to be included in the scheme. The respondents filed their application in Form VCES-1 dated 30.12.2013 declaring the tax dues as Rs. 4,64,663/- and also deposited 50% of tax dues before 31.12.2013 as prescribed under the scheme. Though the respondent declared amount of service tax dues as Rs. 4,64,663/-, the correct tax dues was only 3,85,064/-. An amount of Rs. 79,599/- which was paid by the respondent in 2009 prior to introduction of the scheme was wrongly included in the total tax dues. The designated authority therefore took the view that respondent has committed default o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved by the rejection of declaration the only remedy available to the respondent is to file a writ petition before the High Court. 3. Learned AR Shri G.R.Singh referred to the Circular NO.170/5/2013-ST dated 8.8.2013 pointing out the clarification issued by the Board regarding the appeal mechanism in the VCES Scheme. He stated that the scheme does not have statutory provisions for filing appeal against the order of rejection of declaration as stated in the clarification. 4. On behalf of the respondent, it was submitted that though total tax dues was erroneously declared as Rs. 4,64,663/-, the respondent had deposited Rs. 2,13,752/- on 26.12.2013 which was 50% of the actual tax dues of tax dues as after deducting Rs. 79,599/- the tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the respondent under the Scheme. It is for the designated authority to decide whether the show cause notice has to be issued or not. So also it is within the control of the designated authority to decide whether the decision arrived has to be in the form of an order passed or in the form of letter. In the present case, the designated authority has unilaterally chosen to waive the issuance of show cause notice and informed his decision of rejection of declaration in the form of a letter issued to the respondent. This is beyond the control of the respondent. The remedy by way of filing of an appeal cannot be taken away from the respondent merely on the failure of the designated authority to issue show cause notice or pass an order in pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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