2017 (9) TMI 1197

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....v. for Petitioner - Company Mr. C. Shashikantha Adv. for Respondents ORDER 1. The petitioner - Company has filed these petitions with the following prayers: " (A) Quash by an appropriate writ or Order in the nature of Certiorari or otherwise the impugned letter/order C.No.IV/16/990/2013 D-III VCES/Gr.XXIII/8062/14 dated 23.12.2014 issued by the first respondent in Annexure A as being v....

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....iled by the petitioner - Company under VCES (Voluntary Compliance Encouragement Scheme), 2013 by the Respondent - Deputy Commissioner of Service Tax, ST-I Commissionerate, Bangalore, without giving an opportunity of hearing to the petitioner - Company is sustainable or not. 3. The learned counsel for the petitioner - Company, Mr. Raghuraman V. has drawn the attention of the Court towards the Ci....

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....ated authority shall, by an order, and for reasons to be recorded in writing reject a declaration if any inquiry/investigation of audit was pending against the declarant as on the cutoff date, i.e.,1.3.2013. An order under this section shall be passed following the principles of natural justice. To allay any apprehension of undue delays and uncertainty, it is clarified that the designated authorit....

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....f natural justice which was clarified by the concerned Ministry and Central Board of Excise and Customs to be read in the provisions of Section 106(2) of the Finance Act, 2013 were thus admittedly breached by the concerned Designated Authority in this case. 6. Therefore, the matter deserves to be reconsidered at the end of the said Designated Authority. All the contentions are left open for the....