Indirect Tax Dispute Resolution Scheme enables declaration based settlement that suspends appeals pending compliance and deposit reporting. The scheme permits parties with appeals before the Commissioner (Appeals) at the cut-off date to file a declaration with a designated authority using prescribed forms: Form-I for declaration, Form-2 for acknowledgement which suspends appellate proceedings, Form-3 for reporting deposits made under the scheme, and Form-4 for issuance of a discharge order. The Commissioner will reconcile Form-4 with the designated authority's copy and remove the appeal from pendency, with such disposal carrying no precedent value. The notice also names the authorised designated authority and invites reference to the scheme for full compliance details.
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 declaration based settlement that suspends appeals pending compliance and deposit reporting.
The scheme permits parties with appeals before the Commissioner (Appeals) at the cut-off date to file a declaration with a designated authority using prescribed forms: Form-I for declaration, Form-2 for acknowledgement which suspends appellate proceedings, Form-3 for reporting deposits made under the scheme, and Form-4 for issuance of a discharge order. The Commissioner will reconcile Form-4 with the designated authority's copy and remove the appeal from pendency, with such disposal carrying no precedent value. The notice also names the authorised designated authority and invites reference to the scheme for full compliance details.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
