No appellate remedy under the Voluntary Compliance Encouragement Scheme barred Tribunal jurisdiction over rejection of declaration.

The Voluntary Compliance Encouragement Scheme, 2013 did not provide any appellate remedy against rejection of a declaration, and the Tribunal held that it could not assume appellate jurisdiction in the absence of a statutory conferral of power. On that basis, the appeal was held not maintainable and was dismissed.

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Issues: Whether the appeal was maintainable in the Tribunal against rejection of a declaration under the Voluntary Compliance Encouragement Scheme, 2013 in the absence of any appellate remedy provided under the scheme.

Analysis: The Tribunal held that the scheme, as enacted in the Finance Act, 2013, did not provide any appellate remedy against the order rejecting the declaration. In the absence of a statutory provision conferring appellate jurisdiction, the Tribunal could not entertain the appeal.

Conclusion: The appeal was not maintainable and was dismissed.

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