TMI BlogQuery on Indirect Tax Dispute Resolution Scheme, 2016X X X X Extracts X X X X X X X X Extracts X X X X ..... Query on Indirect Tax Dispute Resolution Scheme, 2016 X X X X Extracts X X X X X X X X Extracts X X X X ..... e not filed appeal till date. Now my client wish to pay all tax, interest & 25% penalty wants to close the issue. Is my client eligible for scheme if we file appeal now i.e. before end of 60 days ? What is the status of my issue on 14th March 2016 ? Can I say that my issue is pending with Commissioner (Appeals) on 01.03.2016 as it is not pending with Adjudicating Authority ? Pl. reply. Thank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Sumeet C. Tholle, CA, Aurangabad Reply By KASTURI SETHI: The Reply: Sh.Summet C. Tholie, In my views, your client is not eligible as only those cases will be considered which are pending with the Office Of The Commissioner (Appeals) as on 1.3.2016 (as per records of office). However, still rules are to be framed and enacted. There is every possibility of some changes while framing rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By Ganeshan Kalyani: The Reply: Yes I agree with Sri Kasturi Sir's reply. Even otherwise if you decide to close the case by paying the disputed tax along with interest and penalty the case would be concluded. Thanks. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, In this case, the party has crossed period of thirty days from the date of communication of order-in-origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. They have neither deposited tax along with interest and 25% of penalty nor filed appeal with the Commissioner (Appeals) before 1.3.16 in order to avail the benefit of the Indirect Dispute Resolution Scheme, 2016. Though he can file appeal with the Commissioner (Appeals) with in 30 days of the receipt of order. So he has forfeited the benefit of reduced penalty in both ways.Had he filed appealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before 1.3.16, he would have got the benefit of reduced penalty in new scheme. Reply By Ganeshan Kalyani: The Reply: Yes Sir I agree with your views. Thanks. Reply By surya narayana: The Reply: Our friends already given the views which does not require any intervention. However, it is too early to think about this in absence of the Rules which are yet be framed or notified. Regards Suryanar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayana X X X X Extracts X X X X X X X X Extracts X X X X
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