Indirect Tax Dispute Resolution Scheme allows declaration and discharge upon payment with immunity from prosecution. Indirect tax disputes pending in appeal before the Commissioner (Appeals) as of 1 March 2016 are eligible for the Indirect Tax Dispute Resolution Scheme, 2016 covering Central Excise, Customs and Service Tax. A declarant submits a declaration to the designated authority, pays tax with interest and a 25% penalty within fifteen days of acknowledgement, and notifies the authority within seven days; on proof of payment the authority shall issue a discharge of dues within fifteen days, close proceedings and grant immunity from prosecution.
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 allows declaration and discharge upon payment with immunity from prosecution.
Indirect tax disputes pending in appeal before the Commissioner (Appeals) as of 1 March 2016 are eligible for the Indirect Tax Dispute Resolution Scheme, 2016 covering Central Excise, Customs and Service Tax. A declarant submits a declaration to the designated authority, pays tax with interest and a 25% penalty within fifteen days of acknowledgement, and notifies the authority within seven days; on proof of payment the authority shall issue a discharge of dues within fifteen days, close proceedings and grant immunity from prosecution.
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