(1) Notwithstanding anything contained in any other provisions of this Act, a taxpayer may, in the prescribed manner, on the prescribed terms and within the prescribed time, apply to a facilitator, selected by him from the prescribed panel, to have a dispute resolved through alternative dispute resolution process; and the facilitator may, in the prescribed manner, on the prescribed terms and within the prescribed time, take steps to resolve such dispute, on the basis of consensus, through alternative means.

(2) The Board may, by a notification in the official Gazette, designate, from time to time, one or more of the VAT Commissionerate for processing the applications of alternative dispute resolution.

(3) If a dispute is resolved on the basis of consensus through alternative dispute resolution, no objection in respect of such consensus shall be raised in any court, and the disputes which cannot be resolved on such consensus through alternative dispute resolution process, may again be taken up for proceeding under the provisions of this Act.

(4) If a dispute or any part thereof could not be resolved through alternative dispute resolution process, the time spent for such resolution shall not be included in calculating the time for filing an appeal.

Explanation: In this section, “dispute” means a dispute arising out of the application of any provision of this Act or any rule made thereunder, but does not include ¹[forgery or criminal] offence or a dispute involving a question of law.