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February 2014

[2013] 40 taxmann.com 369 (Punjab & Haryana HC) Barnala Builders & Property Consultants vs. DCCE&ST

By Puloma Dalal, Jayesh Gogri, Mandar Telang, Chartered Accountants
Reading Time 1 mins
75. [2013] 40 taxmann.com 369 (Punjab & Haryana HC) Barnala Builders & Property Consultants vs. DCCE&ST

Whether order passed by designated authority under section 106(2) of the Finance Act, dealing with VCES, 2013 is appealable? Held, Yes

Facts:

The applicant filed a writ petition against the order of the designated authority who rejected assessee’s application u/s. 106(2) of the Finance Act, 2013, as introduced vide the Finance Act, 2013 dealing with Voluntary Compliance Encouragement Scheme, 2013. The revenue contended that the circular dated 08-08-2013 issued by CBEC stated that such order passed u/s. 106(2) was not appealable and thus the writ was not maintainable.

Held:

Allowing the writ, the Hon. High Court held that all other provisions of the Act except to the extent specifically excluded would apply to the proceedings under the scheme and hence, the impugned order would necessarily be appealable u/s. 86 of the Indian Finance Act, 1994.

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