Indirect tax dispute resolution: declaration with designated authority suspends appeal and prescribes deposit and discharge procedure. The Indirect Tax Dispute Resolution Scheme, 2016 allows a party who was in appeal before the Commissioner (Appeals) on 1 March 2016 to file a declaration with a Designated Authority. The rules prescribe Forms 1-4: Form 1 for declaration; Form 2 for acknowledgement that suspends appeal proceedings for sixty days; Form 3 to report deposits to be made within a fortnight and reported within seven days; and Form 4 for the Designated Authority's discharge order. On matching Form 4, the Commissioner removes the appeal as disposed without deciding the substantive issues, yielding 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 with designated authority suspends appeal and prescribes deposit and discharge procedure.
The Indirect Tax Dispute Resolution Scheme, 2016 allows a party who was in appeal before the Commissioner (Appeals) on 1 March 2016 to file a declaration with a Designated Authority. The rules prescribe Forms 1-4: Form 1 for declaration; Form 2 for acknowledgement that suspends appeal proceedings for sixty days; Form 3 to report deposits to be made within a fortnight and reported within seven days; and Form 4 for the Designated Authority's discharge order. On matching Form 4, the Commissioner removes the appeal as disposed without deciding the substantive issues, yielding no binding precedent.
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