Indirect tax dispute resolution suspends pending appeals and permits settlement through declaration, prescribed forms, and deposit compliance. The Scheme permits a party in appeal before the Commissioner (Appeals) at the cut off to file a declaration with the Designated Authority. Prescribed Forms govern the process: Form 1 for declaration, Form 2 for acknowledgement which suspends the appeal for an interim period, Form 3 to report deposits under the Scheme within prescribed timeframes, and Form 4 for the Designated Authority's discharge order. The Commissioner will verify Form 4 against the Authority's copy and remove the appeal from pendency; such disposal has no binding precedent value.
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 suspends pending appeals and permits settlement through declaration, prescribed forms, and deposit compliance.
The Scheme permits a party in appeal before the Commissioner (Appeals) at the cut off to file a declaration with the Designated Authority. Prescribed Forms govern the process: Form 1 for declaration, Form 2 for acknowledgement which suspends the appeal for an interim period, Form 3 to report deposits under the Scheme within prescribed timeframes, and Form 4 for the Designated Authority's discharge order. The Commissioner will verify Form 4 against the Authority's copy and remove the appeal from pendency; such disposal has no binding precedent value.
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