Finality of designated authority determinations bars appellate or alternative dispute resolution on declared tax arrears. Determination by the designated authority under the Vivad Se Vishwas framework is final for the tax arrears covered by a declaration: clause 4(7) prevents ... Summary
Finality of designated authority determinations bars appellate or alternative dispute resolution on declared tax arrears.
Determination by the designated authority under the Vivad Se Vishwas framework is final for the tax arrears covered by a declaration: clause 4(7) prevents any appellate forum or alternative dispute-resolution participant (including arbitrator, conciliator or mediator) from entertaining or deciding issues relating to those tax arrears where an order has been passed by the designated authority or the sum payable has been determined by it.
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