Express statutory remedy required for tax scheme appeals; Tribunal cannot entertain challenge where no appellate forum is provided.

Under the Voluntary Compliance Encouragement Scheme, 2013, an appeal against rejection of a declaration was held not maintainable because the scheme, as enacted in the Finance Act, 2013, did not provide any appellate forum or appellate remedy. The Tribunal could not assume jurisdiction in the absence of an express statutory provision conferring such power. The challenge to the rejection of the declaration therefore failed as a matter of maintainability, and the appeal was dismissed.

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Issues: Whether an appeal lay to the Tribunal against rejection of a declaration under the Voluntary Compliance Encouragement Scheme, 2013, when the scheme as enacted did not provide an appellate remedy.

Analysis: The appeal challenged rejection of the declaration and the dismissal of the first appeal on limitation. The governing scheme, as enacted in the Finance Act, 2013, did not create any appellate forum or appellate remedy for the grievance raised. In the absence of a statutory provision conferring such remedy, the Tribunal could not entertain the appeal.

Conclusion: The appeal was not maintainable before the Tribunal and was dismissed.

Final Conclusion: The judgment holds that where the statute does not provide an appellate remedy, the Tribunal cannot assume jurisdiction to hear the challenge.

Ratio Decidendi: Appellate jurisdiction under a fiscal scheme must rest on an express statutory provision, and in the absence of such a remedy the appeal is not maintainable.

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