Indirect Tax Dispute Resolution Scheme stays appeals and enables declarations for discharge following prescribed deposits and forms. The Indirect Tax Dispute Resolution Scheme permits appellants before the Commissioner (Appeals) on the cut-off date to file a declaration in Form-I with the designated authority, obtain Form-2 acknowledgement which stays appeal proceedings, deposit prescribed sums and report deposits in Form-3 within prescribed timelines, and receive a discharge order in Form-4; the Commissioner will remove the appeal upon matching Form-4 but such disposal has no precedential value.
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Provisions expressly mentioned in the judgment/order text.
Indirect Tax Dispute Resolution Scheme stays appeals and enables declarations for discharge following prescribed deposits and forms.
The Indirect Tax Dispute Resolution Scheme permits appellants before the Commissioner (Appeals) on the cut-off date to file a declaration in Form-I with the designated authority, obtain Form-2 acknowledgement which stays appeal proceedings, deposit prescribed sums and report deposits in Form-3 within prescribed timelines, and receive a discharge order in Form-4; the Commissioner will remove the appeal upon matching Form-4 but such disposal has no precedential value.
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