Indirect Tax Dispute Resolution Scheme permits declarants to halt appeals by declaring liabilities and paying prescribed tax, interest and penalty. The Indirect Tax Dispute Resolution Scheme allows declarants with specified pending appeals to file a declaration in prescribed form with the Designated Authority, whose acknowledgement stays appellate proceedings. Declarants must pay tax, interest and a prescribed penalty, report payments in the prescribed form, and upon proof of payment the Designated Authority must issue a discharge order in the prescribed form. The scheme excludes matters arising from search and seizure, pre scheme prosecutions, narcotics or prohibited goods, specified criminal offences, and certain detention orders.
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 permits declarants to halt appeals by declaring liabilities and paying prescribed tax, interest and penalty.
The Indirect Tax Dispute Resolution Scheme allows declarants with specified pending appeals to file a declaration in prescribed form with the Designated Authority, whose acknowledgement stays appellate proceedings. Declarants must pay tax, interest and a prescribed penalty, report payments in the prescribed form, and upon proof of payment the Designated Authority must issue a discharge order in the prescribed form. The scheme excludes matters arising from search and seizure, pre scheme prosecutions, narcotics or prohibited goods, specified criminal offences, and certain detention orders.
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