Discharge Certificate Under Indirect Tax Dispute Resolution 2016 Finalizes Settlement; Commissioner's Appeal Evaluation Deemed Unjustified.

Benefit of Indirect Tax Dispute Resolution Scheme, 2016 - a discharge certificate was issued by the designated authority accepting the payment from the declarant as full and final settlement of the amounts due from the declarant - appeal were pending before Commissioner (Appeals) - the Commissioner (Appeals) was not justified in finding fault with the order of the designated authority and not accepting the same and proceeding to decide the appeal on merits. .....

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