Indirect tax dispute resolution: declaration to designated authority suspends appeals while declarant deposits specified sums and obtains discharge. Indirect Tax Dispute Resolution Scheme permits a party in appeal to file a declaration with a designated authority appointed by the Commissioner; prescribed forms govern declaration, acknowledgement, deposit reporting and issuance of a discharge order. An acknowledgement by the designated authority suspends appeal proceedings for the prescribed period, and upon issuance and verification of the discharge order the Commissioner removes the appeal from pendency as disposed, without precedential effect. Commissioners must publicize the scheme and communicate designated authority details to the Directorate of Legal Affairs.
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.
Indirect tax dispute resolution: declaration to designated authority suspends appeals while declarant deposits specified sums and obtains discharge.
Indirect Tax Dispute Resolution Scheme permits a party in appeal to file a declaration with a designated authority appointed by the Commissioner; prescribed forms govern declaration, acknowledgement, deposit reporting and issuance of a discharge order. An acknowledgement by the designated authority suspends appeal proceedings for the prescribed period, and upon issuance and verification of the discharge order the Commissioner removes the appeal from pendency as disposed, without precedential effect. Commissioners must publicize the scheme and communicate designated authority details to the Directorate of Legal Affairs.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
