·
Short Route for Settling
Commissioner (Appeals) Case
[CBEC
Instruction dated 1st June 2016]
Subject: Indirect Tax Dispute Resolution Scheme, 2016.
The Chapter XI of
the Finance Act, 2016 (28 of 2016) comprising of section 212 to 218, is in respect of the Indirect Tax
Dispute Resolution Scheme, 2016. The said scheme allows the party in appeal before
the Commissioner (Appeals) on 1st March 2016, to file a declaration
before the Designated Authority for the purpose
of availing the benefit of the scheme.
2. As per clause (e) to sub-section (1) to
section 213 of the Finance Act, 2016, the "designated
authority" means an officer not below the rank of Assistant Commissioner
who is authorised to act as Assistant Commissioner by the Commissioner for the
purposes of this Scheme;. As per the said clause (e) every Commissioner is
required to authorize an officer not below the rank of Assistant Commissioner
to function as Assistant Commissioner, Designated Authority for the purpose of
this scheme. Accordingly you may get the Designated Authority, specified in
your jurisdiction by the concerned Commissioners at the earliest. The details
of Designated Authority so specified must be communicated to Commissioner
Directorate of Legal Affairs.
3. The Indirect Tax Dispute Resolution Scheme
Rules, 2016 has been notified by Notification
No. 29/2016-CE(NT) dated 31st May 2016. These rules provide for the forms to
be used for making the scheme operational. Following Forms have been prescribed
by the said Rules:
(a)Form 1, has
been prescribed for making declaration under the scheme.
(b) Form 2, is the form in which the designated
authority shall give the acknowledgement about the receipt of declaration by
him. Once such an acknowledgement has been given by the designated authority,
the proceedings before the Commissioner (Appeals)
shall remain suspended for sixty days, and the Commissioner will not proceed
any further with the appeal till expiry of said sixty days.
(c) Form 3, is the form to be filed by the declarant
giving the details of the amounts deposited by him as required under the
scheme. Declarant has to deposit the sums required to be deposited by him within fortnight of the receipt of the dated
acknowledgement and report the details of deposit made within seven days of
making the deposit to the designated authority.
(d) Form 4, is the form in which the said
designated authority shall pass an order of discharge of dues in respect of the
case before Commissioner (Appeals) for which the declaration has been made in
Form 1.
4. Commissioner will on receipt of the order in Form
4 from the declarant shall match the same with the copy received directly from
the designated authority and shall remove the appeal from his pendency as being
disposed off. Since the Commissioner (Appeals) has
not decided on the issues raised in appeal, said disposal of appeal shall have
no binding precedent value.
5. You should publicize the scheme in your
jurisdiction so as to make it a success.
6. Any further issue which is noticed by you
while making the scheme operational in your jurisdiction should be brought to
the notice of board for suitable clarification.
F.No. 1080/06/DLA/IDRS/2016