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        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.

        <h1>Indirect Tax Dispute Resolution enables settlement through declaration, payment reporting, and discharge order granting immunity.</h1> The scheme requires a declarant to file a verified declaration in Form 1 with the designated authority, which must acknowledge receipt in Form 2; the declarant must pay specified amounts within prescribed timelines and report payment in Form 3, after which the designated authority issues a Form 4 order of discharge certifying full and final settlement and granting immunity, and the Commissioner (Appeals) removes the appeal from its list following notification.

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