News shortcuts: From the Courts | Top Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | Professional Updates | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
General »
 Settling The Old vs New Tax Regime debate
 Mutual funds for a first-time investor
 All eyes on Nirmala Sitharaman's second Budget for tax relief
 FM must slash income tax rates, only way to stimulate demand
 Govt may go for income tax relief to spur demand, says report
 Countries should tax the money that their citizens make globally
 Personal income tax rate cut can revive economy
 Economic slowdown hits Income Tax collections
 IFSC and tax bills tabled in Parliament on Monday
 How to calculate tax liability on LTCG accrued from selling gold?
 Tax department launches web portal for exchange of information

GST: Audit commissioners to get adjudication powers
October, 08th 2016

 

For the first time, audit commissioners will be given powers to adjudicate cases under GST structure for which Central Board of Excise and Customs has issued orders recently.

The powers to adjudicate confiscation, penalty imposed on tax defaulters in cases involving sum of more than Rs 1.50 crore will rest with audit commissioners. The cases involving a sum below Rs 1.50 crore will be adjudicated by assistant commissioners.

“This implies that commissioners (audit) will be judge of their own actions which is against natural justice,” a department official said wishing anonymity.

Till now, audit commissioners raise objections, recommend penalty against businessmen who don’t pay full taxes. Under the new system, they will decide the appeals of businessmen against whom they had raised objection with regard to tax payment. “This will create crisis of confidence in parties (businessmen) as they will not expect a fair judgment while filing appeals,” official added.

Under the new system, audit commissioners will also adjudicate the show cause notices which are issued for “demanding duty short paid or non paid or erroneously refunded under Section 11A of Central Excise Act, 1944,” the official said.

The government’s move to grant adjudication powers to audit commissioners is aimed to expedite GST structure by reducing backlog of appeals pending with department’s other commissioners.

However, none from outside the government has objected to this move as GST is a new subject even for department officials who are awaiting centre’s directives on many issues under new tax structure, sources said.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2020 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting