Sales Tax Instructions

Sales Tax Instructions, 2009
In the recently concluded Collectors (Adjudication and Appeals) Conference,
once again the issue of slow disposal of the cases came into the notice of Chairman,
Central Board of Revenue. He expressed extreme dissatisfaction and desired the
Directorate General of Training & Research to hold a workshop on the issue. The
workshop would be participated both by the Executive Collectors and Adjudication
Collectors. The purpose of said workshop would be to identify problems and limitations
which form major bottlenecks to micro irritants, responsible for slow pace of disposal.
The generally talked about reasons for present state of affairs are as below:-
(i)
Submission of contravention/draft show cause notices without proper
scrutiny of the point of law and point of fact resulting in re-initiation of
reconciliation exercises at the Adjudication/Appeal Forums.
(ii) Lukewarm and indifferent attitude on the part of Departmental
Representative in pursuing the cases before Adjudication / Appeal forums.
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
Frequent adjournments due to non-appearance of the Departmental
Representative Respondent.
Delay in submission of reply to the Show Cause Notice and para-wise
comments by the Respondent/Department.
Repeated forming of cases where settled case law has been developed by
Superior Judicial forums.
Inefficient functioning of the legal Divisions of the Executive Collectorates
and non-observance of the procedure as prescribed by the Central Board of
Revenue.
Shortage of Adjudicating officers and staff in the Collectorates of
Adjudication.
Lack of proper monitoring by the Adjudication Collectors over the working
of their subordinates i.e. Additional Collectors/Deputy Collectors.
2. That being the main issues, Adjudication and Executive Collectorates
may identify any other reason for delay and come out with a mutually agreed strategy
proposing a road map to liquidate pendency.
3. The Regional Executive Collectors and adjudication Collectors would be
required to make a joint presentation, high-lighting specific causes of delay in their
Jurisdiction and proposing a time for liquidating the pendency. Detailed information of
pending cases involving taxes / duties in descending order up to one million principle
amount in case of Sales Tax and Rs.0.3 million in case of customs duties may be
prepared.