Vivad se Vishwas settlement available for disputes revived on appeal; payment equals half of the applicable rate on restored disputed tax. Assessee whose assessment was quashed for lack of jurisdiction is eligible to settle the department's pending High Court appeal under the Vivad se Vishwas scheme. The settlement amount is calculated by applying one half of the applicable specified rate to the disputed tax that would be restored if the Department prevailed on appeal, using the tax liability that would be reinstated as the computation base.