Query on Indirect Tax Dispute Resolution Scheme, 2016

[Sumeet Tholle]

Dear Sir,

Good Afternoon.

The Dispute Resolution Scheme,2016 applicable if dispute pending before Commissioner(Appeals) as on ist March 2016.

In my case, our client received OIO on 25th Jan. 2016 & we have not filed appeal till date.

Now my client wish to pay all tax, interest & 25% penalty wants to close the issue.

Is my client eligible for scheme if we file appeal now i.e. before end of 60 days ?

What is the status of my issue on 14th March 2016 ?

Can I say that my issue is pending with Commissioner (Appeals) on 01.03.2016 as it is not pending with Adjudicating Authority ?

Pl. reply.

Thanks.

Sumeet C. Tholle,

CA,

Aurangabad

AI Summary

Client Ineligible for Indirect Tax Dispute Resolution Scheme 2016 Due to Missed Appeal Deadline on March 1, 2016. A client inquired about eligibility for the Indirect Tax Dispute Resolution Scheme, 2016, having received an Order-in-Original on January 25, 2016, without filing an appeal by March 1, 2016. They wish to pay the tax, interest, and 25% penalty to resolve the issue. Respondents indicated that the client is not eligible for the scheme since the case was not pending with the Commissioner (Appeals) by March 1, 2016. The client missed the opportunity for reduced penalties by not appealing within 30 days of receiving the order. Rules for the scheme are yet to be finalized.