https://www.taxtmi.com/caselaws?id=196453 Under the Voluntary Compliance Encouragement Scheme, 2013, an appeal against rejection of a declaration was held not maintainable because the scheme, as enacted in the Finance Act, 2013, did not provide any appellate forum or appellate remedy. The Tribunal could not assume jurisdiction in the absence of an express statutory provision conferring such power. The challenge to the rejection of the declaration therefore failed as a matter of maintainability, and the appeal was dismissed. en-us Fri, 08 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196453 Under the Voluntary Compliance Encouragement Scheme, 2013, an appeal against rejection of a declaration was held not maintainable because the scheme, as enacted in the Finance Act, 2013, did not provide any appellate forum or appellate remedy. The Tribunal could not assume jurisdiction in the absence of an express statutory provision conferring such power. The challenge to the rejection of the declaration therefore failed as a matter of maintainability, and the appeal was dismissed. Case-Laws Service Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196453