Indirect Tax Dispute Resolution Scheme enables declarants in pending appeals to file for settlement and obtain discharge after payment. The Indirect Tax Dispute Resolution Scheme, 2016 permits persons with appeals pending before the Commissioner to file a declaration with the designated authority using prescribed forms, obtain an acknowledgement that stays appellate proceedings for a statutory period, deposit required tax, interest and penalty within prescribed timeframes and, upon submission of proof of payment, receive a discharge order from the designated authority. The scheme specifies categories of impugned orders that are excluded from its application and identifies the rank and appointment of the designated authority for filing and processing declarations.
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Provisions expressly mentioned in the judgment/order text.
Indirect Tax Dispute Resolution Scheme enables declarants in pending appeals to file for settlement and obtain discharge after payment.
The Indirect Tax Dispute Resolution Scheme, 2016 permits persons with appeals pending before the Commissioner to file a declaration with the designated authority using prescribed forms, obtain an acknowledgement that stays appellate proceedings for a statutory period, deposit required tax, interest and penalty within prescribed timeframes and, upon submission of proof of payment, receive a discharge order from the designated authority. The scheme specifies categories of impugned orders that are excluded from its application and identifies the rank and appointment of the designated authority for filing and processing declarations.
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