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    <title>2021 (6) TMI 561 - MADRAS HIGH COURT</title>
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    <description>The High Court directed the petitioner to appeal before the Commissioner of Service Tax regarding the rejected revised declaration under the VCES Scheme 2013, emphasizing that disputed factual issues should be resolved by the Appellate Authority. The Court clarified that orders under the Scheme are appealable under the Finance Act, ensuring a fair opportunity for the petitioner to present their case. The writ petition was disposed of without costs, allowing the petitioner to challenge the impugned order through the appropriate appellate process.</description>
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      <description>The High Court directed the petitioner to appeal before the Commissioner of Service Tax regarding the rejected revised declaration under the VCES Scheme 2013, emphasizing that disputed factual issues should be resolved by the Appellate Authority. The Court clarified that orders under the Scheme are appealable under the Finance Act, ensuring a fair opportunity for the petitioner to present their case. The writ petition was disposed of without costs, allowing the petitioner to challenge the impugned order through the appropriate appellate process.</description>
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