https://www.taxtmi.com/caselaws?id=255752 A pending statutory appeal under the Finance Act was to be considered first by the appellate authority on both maintainability and merits, and coercive recovery steps were kept in abeyance until that consideration. The Court did not express any view on the merits of the challenge to the rejection of a declaration under the Voluntary Compliance Encouragement Scheme. The petitioner was therefore relegated to the appellate forum, with interim protection against coercive action pending disposal of the appeal. en-us Tue, 04 Mar 2014 00:00:00 +0530 Sat, 24 Jan 2015 18:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255752 A pending statutory appeal under the Finance Act was to be considered first by the appellate authority on both maintainability and merits, and coercive recovery steps were kept in abeyance until that consideration. The Court did not express any view on the merits of the challenge to the rejection of a declaration under the Voluntary Compliance Encouragement Scheme. The petitioner was therefore relegated to the appellate forum, with interim protection against coercive action pending disposal of the appeal. Case-Laws Service Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255752