Declaration-based tax settlement preserves non-refundable payments while excluding merit-based binding effect of scheme orders. The scheme creates a declaration-driven settlement allowing resolution of specified indirect tax disputes by payment of tax, interest and a portion of penalty; such payments are non-refundable and scheme orders are not to be deemed orders on the merits or binding beyond the scheme, and declarant benefits are limited to those expressly provided within the scheme.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declaration-based tax settlement preserves non-refundable payments while excluding merit-based binding effect of scheme orders.
The scheme creates a declaration-driven settlement allowing resolution of specified indirect tax disputes by payment of tax, interest and a portion of penalty; such payments are non-refundable and scheme orders are not to be deemed orders on the merits or binding beyond the scheme, and declarant benefits are limited to those expressly provided within the scheme.
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