High Court directs petitioner to appeal rejected VCES Scheme declaration, emphasizing resolution of factual issues by Appellate Authority.

The High Court directed the petitioner to appeal before the Commissioner of Service Tax regarding the rejected revised declaration under the VCES Scheme 2013, emphasizing that disputed factual issues should be resolved by the Appellate Authority. The Court clarified that orders under the Scheme are appealable under the Finance Act, ensuring a fair opportunity for the petitioner to present their case. The writ petition was disposed of without costs, allowing the petitioner to challenge the impugned order through the appropriate appellate process.

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Issues:
Challenge to order rejecting revised declaration under VCES Scheme 2013.

Analysis:
The petitioner filed a writ challenging the order dated 09.09.2014 by the second respondent, who rejected the revised declaration filed by the petitioner on 01.01.2014 under the VCES Scheme 2013. The Original Authority ruled that the declarant did not pay the minimum 50% of the tax dues declared, hence not entitled to benefits under the scheme. The petitioner's counsel argued inadequate opportunities were given to establish their case, with various grounds disputed regarding declarations made and relied on by the respondents.

The High Court emphasized that disputed questions of facts should be adjudicated by the Appellate Authority, the Commissioner of Service Tax, as such examinations of documents and witnesses are beyond the scope of writ proceedings. Referring to a previous judgment, the Court highlighted that appeals under the Finance Act are maintainable before the Commissioner of Service Tax, where mixed questions of fact and law are decided after providing an opportunity to the concerned parties. The petitioner was advised to prefer an appeal considering the grounds raised to challenge the impugned order.

Citing a specific paragraph from a previous judgment, the Court clarified that the VCES Scheme 2013 is part of the Finance Act and subject to its provisions, making orders appealable under the Act. Consequently, the petitioner was granted liberty to appeal before the Commissioner of Service Tax, with the Appellate Authority mandated to consider the appeal on merits and in accordance with the law, ensuring a fair opportunity for the petitioner. The writ petition was disposed of with no costs awarded, and the connected miscellaneous petition was closed.

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