Eligibility for Vivad se Vishwas extends to disputed penalty cases where the appeal period remains open, subject to declaration. Eligibility under the Vivad se Vishwas scheme covers disputes limited to penalty, interest, or fee where the period to file a tribunal appeal remains unexpired. The taxpayer must declare, in the appropriate schedule of the declaration form, that the time limit to file the tribunal appeal has not expired; eligibility is conditional on that declared appeal-period status.