Rule 5 - Form of order under sub-section (4) of section 214. - Indirect Tax Dispute Resolution Scheme Rules, 2016

5. Form of order under sub-section (4) of section 214. (1) The designated authority shall, within fifteen days of receipt of the information about the deposit made under sub-section (3) of section 214 , in Form 3, issue the order of discharge of dues in respect of the declaration made under sub section (1) of section 214 in Form 4. (2) The declarant shall intimate the concerned Commissioner (Appeals) along with the copy of the order of discharge of dues issued by the designated authority under sub-rule (1) before the expiry of the period of sixty days specified in sub-rule (6) to rule 3. (3) On the receipt of the information along with the copy of the order of discharge of dues issued by the designated authority, Commissioner (Appeals) shall remove the appeal from the list of pending appeals with him and intimate the declarant within seven days of the receipt of information under sub-rule (2).