9911796707
TMI Blog2023 (10) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... is found that the Show cause Notice has been issued beyond the period of 30 days as prescribed by the Board vide clarificatory circular No. 170/05/2013-ST dated 8 August 2013 and further reiterated vide the Circular No. 174/09/2013 ST dated 25 November 2013. The Show Cause Notice is bad and hit by limitation - the impugned order set aside - appeal allowed. - HON BLE MR. ANIL CHOUDHURY, MEMBER (JUDICIAL) None for the Appellant Mr. S. Mukhopadhyay, Authorized Representative for the Respondent ORDER PER ANIL CHOUDHURY The Appellant is in appeal against order of rejection rejecting the benefit of Voluntary Compliance Encouragement Scheme, 2013. The brief facts are that the Appellant is the managing dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice under section 72 of the Finance Act, 1994 have been issued dated 18th January 2013, which is prior to 1 March 2013, the Appellant is not eligible to avail the benefit of VCES, 2013. Accordingly, the Appellant was required to Show Cause as to why the declaration under VCES should not be rejected under Proviso to Section 106 of the Finance Act, 2013. 3. The Appellant challenged the Show Cause Notice in Writ Petition before Hon ble Orissa High Court. The Hon ble High Court disposed of the application by order dated 3rd April 2014 directing the Appellant to file reply to Show Cause Notice and further directed the Respondent s Authority to consider the issue on merits. The VCES Application was rejected on contest vide OIO dated 24th Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... designated authority rejects a declaration, if any enquiry/investigation or audit was pending against the declarant as on the cut off date 1 March 2013, an order under this section shall be passed following the principles of Natural justice. 6. To allay any apprehension of undue delay and uncertainty, it is clarified that the Designated authority, if he has reasons to believe that the declaration is covered by provisions of 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. Further, clarified that the declarant shall be given an opportunity of being heard before any order is passed by the Designated Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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