Appeal Dismissed: Appellant Deemed Ineligible for VCES Scheme Benefit Under Section 106(2), Summon Issued Pre-March 1, 2013.

The appeal concerning the denial of the VCES Scheme benefit was dismissed. The appellant contended that no inquiry was initiated against them but rather against another entity, challenging the application of Section 106. However, the designated authority determined that the appellant was ineligible under Section 106(2) since a summon had been issued before the March 1, 2013, cut-off date. Consequently, the impugned order was upheld, affirming the appellant's ineligibility for the scheme.

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Issues:
The denial of benefit of VCES Scheme to the appellant.

Summary:
The appeal was filed against the denial of benefit of VCES Scheme to the appellant. The appellant argued that there was no inquiry against them, only against another entity, and therefore, invoking Section 106 to deny the benefit was incorrect. However, the designated authority rejected the declaration based on Section 106(2), which states that a person against whom an inquiry or investigation has been initiated prior to March 1, 2013, is not eligible for the scheme. In this case, a summon was issued to the appellant before the cut-off date, making them ineligible for the scheme. The impugned order was upheld, and the appeal was dismissed.

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