Indirect Tax Dispute Resolution Scheme: declaration halts appeal proceedings and prescribes forms and deposit reporting obligations. The scheme permits appellants before the Commissioner (Appeals) to file a declaration in Form 1 with a Designated Authority (an officer not below Assistant Commissioner). The authority issues a Form 2 acknowledgement which halts appellate proceedings for sixty days. The declarant must deposit required sums within a fortnight and report deposits in Form 3 within seven days. The Designated Authority issues a discharge order in Form 4; the Commissioner matches the order and removes the appeal from pendency, but such removal carries 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: declaration halts appeal proceedings and prescribes forms and deposit reporting obligations.
The scheme permits appellants before the Commissioner (Appeals) to file a declaration in Form 1 with a Designated Authority (an officer not below Assistant Commissioner). The authority issues a Form 2 acknowledgement which halts appellate proceedings for sixty days. The declarant must deposit required sums within a fortnight and report deposits in Form 3 within seven days. The Designated Authority issues a discharge order in Form 4; the Commissioner matches the order and removes the appeal from pendency, but such removal carries no precedent value.
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