2014 (11) TMI 252

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....N J.VATHIKULAM,SC JUDGEMENT The petitioner is aggrieved with the rejection of the declaration made under Section 106 of the Finance Act, 2013 by which a 'Voluntary Compliance Encouragement Scheme' was brought in. The rejection was confirmed by the 1st Appellate Authority. The petitioner contends that, the rejection made on the ground of issuance of show cause notice for the assessmen....

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.... Court. In that writ petition, a specific contention was taken up by the Department, that no appeal would be maintainable under Section 85. Petitioner however, argued contra and this Court agreed and relegated the petitioner to the Appellate Authority, having found that the maintainability issue can also be considered by the 1st Appellate Authority. The 1st Appellate Authority has now considered t....

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....n the Act for a three- tier fact finding system; with the original authority, the 1st Appellate Authority and the Tribunal conferred with such powers. In such circumstances, the petitioner is relegated to the Tribunal and the petitioner would also be entitled to move any application for interim orders; before the Tribunal, if so advised. 6. The writ petition is hence, closed without answering t....