Indirect Tax Dispute Resolution Scheme allows appellants to file declarations to suspend appeal proceedings and seek discharge. The notification sets out the Indirect Tax Dispute Resolution Scheme procedural mechanics: an appellant may file a declaration in Form 1 with the designated authority, which acknowledges receipt in Form 2 and triggers suspension of appeal proceedings for a prescribed period. The declarant must deposit required sums within a short period and report deposits in Form 3. The designated authority issues a discharge order in Form 4; the Commissioner on receipt matches the order and removes the appeal from his pendency, with such disposal carrying no 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 Scheme allows appellants to file declarations to suspend appeal proceedings and seek discharge.
The notification sets out the Indirect Tax Dispute Resolution Scheme procedural mechanics: an appellant may file a declaration in Form 1 with the designated authority, which acknowledges receipt in Form 2 and triggers suspension of appeal proceedings for a prescribed period. The declarant must deposit required sums within a short period and report deposits in Form 3. The designated authority issues a discharge order in Form 4; the Commissioner on receipt matches the order and removes the appeal from his pendency, with such disposal carrying no precedent value.
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