Summary disposal of tax appeals streamlines disposal of eligible pending sales tax appeals within a limited filing window. The Summary Scheme permits expedited administrative disposal of specified pending sales tax appeals where assessments were ex parte or statutory purchase forms were not produced, subject to compliance with stay conditions and a prescribed monetary ceiling. Eligible dealers must apply on SSDPA X or SSDPA F to the Deputy/Joint Commissioner within the announced limited period; forms are available at the Department's reception or website. Appellate Authorities will process and dispose of eligible appeals under the summary procedure without requiring the dealer's or counsel's personal presence and will issue acknowledgments on filing.
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.
Summary disposal of tax appeals streamlines disposal of eligible pending sales tax appeals within a limited filing window.
The Summary Scheme permits expedited administrative disposal of specified pending sales tax appeals where assessments were ex parte or statutory purchase forms were not produced, subject to compliance with stay conditions and a prescribed monetary ceiling. Eligible dealers must apply on SSDPA X or SSDPA F to the Deputy/Joint Commissioner within the announced limited period; forms are available at the Department's reception or website. Appellate Authorities will process and dispose of eligible appeals under the summary procedure without requiring the dealer's or counsel's personal presence and will issue acknowledgments on filing.
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