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of <h1>Section 214 Order Grants Immunity in Indirect Tax Disputes, Conclusively Disposing Pending Appeals and Preventing Future Proceedings.</h1> Upon issuance of an order under sub-section (4) of section 214 of the Indirect Tax Dispute Resolution Scheme, 2016, any pending appeal before the Commissioner (Appeals) is disposed of, granting the declarant immunity from further proceedings under the Act concerning the specified indirect tax dispute. The declaration becomes conclusive, preventing any related matters from being reopened in subsequent proceedings before any authority or court.
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