Immunity from other proceedings prevents reopening of declared indirect tax disputes once the Scheme's confirmation order is issued. On issuance of the Scheme's confirmation order, the pending appeal before the appellate official is disposed and the declarant receives immunity from all proceedings under the Act for the declared indirect tax dispute; the declaration becomes conclusive and the impugned order cannot be reopened in any subsequent proceedings under the Act before any authority or court.
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.
Immunity from other proceedings prevents reopening of declared indirect tax disputes once the Scheme's confirmation order is issued.
On issuance of the Scheme's confirmation order, the pending appeal before the appellate official is disposed and the declarant receives immunity from all proceedings under the Act for the declared indirect tax dispute; the declaration becomes conclusive and the impugned order cannot be reopened in any subsequent proceedings under the Act before any authority or court.
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