Benefit of Indirect Tax Dispute Resolution Scheme, 2016 - a ...

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

January 23, 2020

Case Laws     Customs     AT

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.

View Source