https://www.taxtmi.com/caselaws?id=252935 The Court upheld the rejection of the declaration under Section 106 of the Finance Act, 2013 for a 'Voluntary Compliance Encouragement Scheme', emphasizing the need to exhaust statutory remedies before approaching the Court. The petitioner's challenge based on the show cause notice for the assessment year 2008-09 was deemed insufficient, and the Court directed the petitioner to follow the three-tier fact-finding system by appealing to the appropriate authorities. The Court refrained from delving into the merits of the case, leaving factual aspects to be determined by the Tribunal. en-us Wed, 13 Aug 2014 00:00:00 +0530 Fri, 07 Nov 2014 20:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252935 The Court upheld the rejection of the declaration under Section 106 of the Finance Act, 2013 for a 'Voluntary Compliance Encouragement Scheme', emphasizing the need to exhaust statutory remedies before approaching the Court. The petitioner's challenge based on the show cause notice for the assessment year 2008-09 was deemed insufficient, and the Court directed the petitioner to follow the three-tier fact-finding system by appealing to the appropriate authorities. The Court refrained from delving into the merits of the case, leaving factual aspects to be determined by the Tribunal. Case-Laws Service Tax Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252935