Para 12 - Power to specify format, mode, procedure and processes - Faceless Penalty Scheme, 2021

12. Power to specify format, mode, procedure and processes. The Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Penalty Centre shall, with the approval of Board, lay down the standards, procedures and processes for effective functioning of the National Faceless Penalty Centre, 1 [ **** ] the penalty unit and the penalty review unit set-up under this Scheme, in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely:- (i) service of the notice, order or any other communication; (ii) receipt of any information or documents from the person in response to the notice, order or any other communication; (iii) issue of acknowledgment of the response furnished by the person; (iv) provision of e-proceedings facility including login account facility, tracking status of penalty proceedings, display of relevant details, and facility of download; (v) accessing, verification and authentication of information and response including documents submitted during the penalty proceedings; (vi) receipt, storage and retrieval of information or documents in a centralised manner; (vii) general administration and grievance redressal mechanism in the respective Centres and units; (viii) form for referring a case, in which penalty has been initiated or initiation of penalty has been recommended, as referred to in clause (i) of sub-paragraph (1) of paragraph 5 and 2 [ **** ] [F.No.370142/51/2020-TPL] SHEFALI SINGH, Under Secy., Tax Policy and Legislation ************** NOTES:- 1. Omitted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, the Regional Faceless Penalty Centre, 2. Omitted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, (ix) circumstances in which personal hearing may be approved as per sub-paragraph (3) of paragraph 11.