Appellate bar on declared tax arrears prevents appeals where the designated authority has issued an order under the scheme. Appellate authorities are precluded from deciding any issue relating to a tax arrear that is specified in a declaration and in respect of which a designated authority has made an order under the Service Tax Dispute Resolution Scheme, 2008.
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.
Appellate bar on declared tax arrears prevents appeals where the designated authority has issued an order under the scheme.
Appellate authorities are precluded from deciding any issue relating to a tax arrear that is specified in a declaration and in respect of which a designated authority has made an order under the Service Tax Dispute Resolution Scheme, 2008.
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