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Indirect tax Dispute Resolution
Scheme, 2016
Organised by
Borivali Central CPE Study Circle
of WIRC of ICAI
Presented by
Ca. Jayesh Gogri
Purpose
5/30/2016 CA Jayesh Gogri 2
Who is eligible for the Scheme?
 Disputes pending before Commissioner -Appeals
as on 1st March, 2016
 Appeal filed by the assessee 85
 Order passed by an officer < Commissioner
 Appeal by the Department 84
5/30/2016 CA Jayesh Gogri 3
Who is not eligible for the scheme
 the impugned order is in respect of search and seizure
proceeding; or
 prosecution for any offence punishable under the Act has
been instituted before the 1st day of June, 2016; or
 the impugned order is in respect of narcotic drugs or other
prohibited goods; or
 impugned order is in respect of any offence punishable under
the Indian Penal Code, the Narcotic Drugs and Psychotropic
Substances Act, 1985 or the Prevention of Corruption Act,
1988; or
 any detention order has been passed under the Conservation
of Foreign Exchange and Prevention of Smuggling Act, 1974.
5/30/2016 CA Jayesh Gogri 4
When?
 After 1st June, 2016
 Before 31st December, 2016
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Procedure
 Application to the designated authority
 AC and above authorised for the scheme
 Payment of:
 Tax due
 Interest
 25% of the penalty imposed
Within 15 days of receipt of the acknowledgement
 Intimation with proof of payment
 Order
 Within 15 days from the day of the receipt of intimation
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Immunity from other proceedings
 Appeal shall stand disposed off
 Immunity from all proceedings under the Act, in respect of
the indirect tax dispute for which the declaration has been
made under this Scheme
 Declaration shall become conclusive on issuance of order
 No matter shall be reopened
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Consequences of order made under Scheme
 Amount paid under the Scheme shall not be refunded
 Order shall not be considered as an Order on merits and has
no binding effect
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Important aspects
 No refund possible
 Can not be considered as an order passed on merits
 No binding effect
 Practical relevance
 76(2)
 77
 78 (3)
 Possibility of enhancement
5/30/2016 CA Jayesh Gogri 9
Ca. Jayesh Gogri
Director
2/22 Nityanand Nagar, Sahar Road, Andheri (East),
Mumbai-400 069.
6-A, Ranjit Studio Compound, DSP Road, Dadar (East),
Mumbai-400 014.
+91 22 2684 0208
+91 9821 012 151
+91 9870 712 151
jayeshgogri@gscintime.com
Jayesh.gogri2@gmail.com
Right advice at right time
5/30/2016 CA Jayesh Gogri 10

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Indirect tax Dispute Resolution Scheme

  • 1. Indirect tax Dispute Resolution Scheme, 2016 Organised by Borivali Central CPE Study Circle of WIRC of ICAI Presented by Ca. Jayesh Gogri
  • 3. Who is eligible for the Scheme? Disputes pending before Commissioner -Appeals as on 1st March, 2016 Appeal filed by the assessee 85 Order passed by an officer < Commissioner Appeal by the Department 84 5/30/2016 CA Jayesh Gogri 3
  • 4. Who is not eligible for the scheme the impugned order is in respect of search and seizure proceeding; or prosecution for any offence punishable under the Act has been instituted before the 1st day of June, 2016; or the impugned order is in respect of narcotic drugs or other prohibited goods; or impugned order is in respect of any offence punishable under the Indian Penal Code, the Narcotic Drugs and Psychotropic Substances Act, 1985 or the Prevention of Corruption Act, 1988; or any detention order has been passed under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974. 5/30/2016 CA Jayesh Gogri 4
  • 5. When? After 1st June, 2016 Before 31st December, 2016 5/30/2016 CA Jayesh Gogri 5
  • 6. Procedure Application to the designated authority AC and above authorised for the scheme Payment of: Tax due Interest 25% of the penalty imposed Within 15 days of receipt of the acknowledgement Intimation with proof of payment Order Within 15 days from the day of the receipt of intimation 5/30/2016 CA Jayesh Gogri 6
  • 7. Immunity from other proceedings Appeal shall stand disposed off Immunity from all proceedings under the Act, in respect of the indirect tax dispute for which the declaration has been made under this Scheme Declaration shall become conclusive on issuance of order No matter shall be reopened 5/30/2016 CA Jayesh Gogri 7
  • 8. Consequences of order made under Scheme Amount paid under the Scheme shall not be refunded Order shall not be considered as an Order on merits and has no binding effect 5/30/2016 CA Jayesh Gogri 8
  • 9. Important aspects No refund possible Can not be considered as an order passed on merits No binding effect Practical relevance 76(2) 77 78 (3) Possibility of enhancement 5/30/2016 CA Jayesh Gogri 9
  • 10. Ca. Jayesh Gogri Director 2/22 Nityanand Nagar, Sahar Road, Andheri (East), Mumbai-400 069. 6-A, Ranjit Studio Compound, DSP Road, Dadar (East), Mumbai-400 014. +91 22 2684 0208 +91 9821 012 151 +91 9870 712 151 jayeshgogri@gscintime.com Jayesh.gogri2@gmail.com Right advice at right time 5/30/2016 CA Jayesh Gogri 10