Commercial Taxcs Department - Addressing Tax Payers Grievances - Mechanism to deal with High-pitched / Un-reasonable demands - Certain instructions issued. - GST - States - CCST GST/36/2018

Government of Andhra Pradesh Commercial Taxes Department CCST, Ref. No. GST/36/2018, Office of the Chief Commissioner of State Taxes, Eedupugallu, Vijayawada. Dt. 13.08.2018. CIRCULAR Sub: Commercial Taxcs Department - Addressing Tax Payers Grievances - Mechanism to deal with High-pitched / Un-reasonable demands - Certain instructions issued Reg. In continuation of the measures of this department relating to the grievances of tax payers, the department desires to create a mechanism to deal with high pitched/ un-reasonable demands. There will four Nodal Committees in the State as follows to receive grievances of the tax payers. S.No. Nodal Committee Convenor of the Nodal Committee Members of the Committee Divisions Covered 1. Visakhapatnam J.C (ST), Visakhapatnam J.C (ST) Vizianagaram, J.C (ST) Kakinada Eluru, Vijayawada I Vijayawada II Divisions 2. Vijayawada J.C (ST), Vijayawada-l Division J.C (ST) Vijayawada II J.C(ST), Eluru Kakinada Vizianagaram, Visakhapatnam 3. Guntur J.C (ST), Guntur J.C (ST) Narasaraopet, J.C (ST) Nellore Kadapa, Chittoor, Kurnool, Ananthapuramu 4. Kurnool J.C (ST) Kurnool J.C (ST) Kadapa, J.C(ST) Kurnool, J.C (ST) Chittoor, J.C (ST) Ananthapuramu Guntur, Narasaraopet Nellore Objectives of the Nodal Committee: The primary' objective of the Nodal Committee is to examine the grievances of tax payers and submit report to the Chief Commissioner of State Tax, where High-pitched / Un-reasonable demands were raised by the Assessing Officers for various reasons, like :- non-observation of principles of natural justice; gross-negligence in following due procedures; mis-interpretation of provisions or Law; non-application of mind; lack or involvement; ignoring the established facts on record; lack of knowledge of the various Judgments; and not backed by any sound reason or logic etc., Procedure: Tax payer shall submit the grievance on line to the convener of the Nodal Committee as above Within 15 days from the date of receipt of such assessment order. The Nodal Committee will examine grievances or tax payers of divisions allotted to them. Jurisdictions arc jumbled to take care of possible bias in examination of the grievance. The Nodal Committees receives grievances for the orders passed under APGST Act 2017, APVAT Act 2005, CST Act 1956, and other Acts being administered by the Commercial Taxes Department. The Committee shall not scrutiny the orders passed by the Joint Commissioners and above cadre officers in their capacities as assessing officers, revisional officers etc. On filing of the Petition, the Tax payer will receive an acknowledgement by on-line. The Nodal Committee on receipt of the petitions through on-line, shall examine the said petition and shall ascertain whether there is any case of High-pitched / Un-reasonable assessment orders passed by the Assessing Officer within 60 days of receipt of such grievance. The Committee shall ensure to meet at least once in a month, without fail. The Committee shall upload a gist of it's observations in the portal which can be viewed by the tax payer after approval of the Chief Commissioner ST. The Convener of the Nodal Committee shall ensure for proper communication with other Members and with Petitioners and also make necessary arrangements for Committee's meetings. The Convener is required to use his office as Secretariat. Minutes of the meeting shall be communicated to the Chief Commissioner of State Taxes by convener within a week from the date of meeting. RELIEF ACTION: Appellate Authorities to give first priority for disposal to the cases which were identified by the Nodal Committee and communicated by the Commissioner of State Taxes as high pitched/ un-reasonable. If Chief Commissioner of State Taxes may call for the explanation of the concerned Assessing Officer and initiate appropriate disciplinary action in appropriate cases. The Chief Commissioner of State Taxes may issue time-to-time alert notes basing on the compilation of observations made by the Nodal Committees, to ease the Tax Payers by relieving them from the un-necessary litigation and distress. The Nodal Committees, in no way, can be considered to be an alternative or an additional Appellate Channel. The communication between Nodal Committees and Chief Commissioner of State Taxes are purely of internal and administrative in nature and hence. The gist communicated by Nodal Committee to the petitioner will not confer any legal right on the tax payer. It has no legal consequence what so ever. Chief Commissioner or State Taxes. Joint Commissioner ST (GST)