Indirect Tax Dispute Resolution Scheme enables settlement of pending appeals by declaration and payment, securing closure and prosecution immunity. The notice sets out the operational mechanics of the Indirect Tax Dispute Resolution Scheme, enabling declarants with appeals pending before the Commissioner (Appeals) to settle disputes by making a declaration and paying tax dues with interest and a portion of the penalty; prescribed forms govern declaration, acknowledgement (which suspends appeal proceedings for a limited period), deposit reporting, and issuance of a discharge order, after which appeals are removed from pendency without creating 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 Scheme enables settlement of pending appeals by declaration and payment, securing closure and prosecution immunity.
The notice sets out the operational mechanics of the Indirect Tax Dispute Resolution Scheme, enabling declarants with appeals pending before the Commissioner (Appeals) to settle disputes by making a declaration and paying tax dues with interest and a portion of the penalty; prescribed forms govern declaration, acknowledgement (which suspends appeal proceedings for a limited period), deposit reporting, and issuance of a discharge order, after which appeals are removed from pendency without creating precedent.
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