https://www.taxtmi.com/caselaws?id=266578 The Voluntary Compliance Encouragement Scheme, 2013 was not a self-contained code, so the parent Act applied to proceedings under the Scheme except where expressly excluded. A communication rejecting a declaration and directing payment of tax dues with interest and penalty was treated as a final decision in substance, even though it was issued as a letter rather than a formal order. The form of the communication could not defeat the statutory remedy of appeal. The contention that only a writ petition was available was rejected, and the appeal was held maintainable against the rejection of the declaration. en-us Thu, 10 Sep 2015 00:00:00 +0530 Wed, 01 Jun 2016 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266578 The Voluntary Compliance Encouragement Scheme, 2013 was not a self-contained code, so the parent Act applied to proceedings under the Scheme except where expressly excluded. A communication rejecting a declaration and directing payment of tax dues with interest and penalty was treated as a final decision in substance, even though it was issued as a letter rather than a formal order. The form of the communication could not defeat the statutory remedy of appeal. The contention that only a writ petition was available was rejected, and the appeal was held maintainable against the rejection of the declaration. Case-Laws Service Tax Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266578