Indirect Tax Dispute Resolution Scheme: declarants may suspend appeals by declaration and obtain discharge on compliance with deposit requirements. The scheme permits parties with appeals before the Commissioner (Appeals) at the cut-off date to file a Form-1 declaration with a designated authority; the authority issues Form-2 acknowledgement which suspends the appeal. Declarants must deposit required sums within a fortnight and report deposits in Form-3. The designated authority issues a Form-4 discharge order; the Commissioner will reconcile Form-4 and remove the appeal from pendency as disposed of, with such disposal carrying no binding precedent.
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: declarants may suspend appeals by declaration and obtain discharge on compliance with deposit requirements.
The scheme permits parties with appeals before the Commissioner (Appeals) at the cut-off date to file a Form-1 declaration with a designated authority; the authority issues Form-2 acknowledgement which suspends the appeal. Declarants must deposit required sums within a fortnight and report deposits in Form-3. The designated authority issues a Form-4 discharge order; the Commissioner will reconcile Form-4 and remove the appeal from pendency as disposed of, with such disposal carrying no binding precedent.
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