Indirect tax dispute resolution: declaration route suspends appeal proceedings while specified deposits and discharge procedures are completed. The Indirect Tax Dispute Resolution Scheme, 2016 allows an appellant before the Commissioner (Appeals) on the cut off date to file a declaration with the nominated designated authority. A four form procedure is prescribed: Form I for declaration; Form II acknowledgement which suspends appeal proceedings for sixty days; Form III for deposit details with specified timeframes for payment and reporting; and Form IV for issuance of a discharge order, after which the appeal is removed from pendency but creates no binding precedent.
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 route suspends appeal proceedings while specified deposits and discharge procedures are completed.
The Indirect Tax Dispute Resolution Scheme, 2016 allows an appellant before the Commissioner (Appeals) on the cut off date to file a declaration with the nominated designated authority. A four form procedure is prescribed: Form I for declaration; Form II acknowledgement which suspends appeal proceedings for sixty days; Form III for deposit details with specified timeframes for payment and reporting; and Form IV for issuance of a discharge order, after which the appeal is removed from pendency but creates no binding precedent.
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