TMI BlogDispute Resolution and Tax-Payer Services through Indirect Tax Ombudsman, Delhi.X X X X Extracts X X X X X X X X Extracts X X X X ..... er Services through Indirect Tax Ombudsman, Delhi. Attention of the Customs, Central Excise and Service Tax assesses, Importers, Exporters, Manufacturers, Service Providers and other members of Industry and Trade is invited to "Indirect Tax Ombudsman Guidelines, 2011" hereinafter referred to as 'the Guidelines', which is available in websites of both the Ministry of Finance and Central Board of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sman. Certain basic conditions will have to be followed before lodging the complaint with the Ombudsman. First, the complainant will have to make a representation either to the Grievance Cell of the Department or to the officer superior to the one complained against in the field formation. The next condition is that either the complainant did not receive reply from the authority complained to, wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circulars by the officials etc. Para 10 of the Guidelines explains the procedure for filing complaint. A representation or complaint has to be filed in writing by the complainant himself or his authorized representative. For complaints filed electronically, while action will be initiated by the Ombudsman, the print-out will have to be signed by the complainant at the earliest. The complaint m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual tax- payer's rights and will maintain confidentiality of information and document except to the extent considered by him to be reasonably required for complying with the principles of natural justice and fair play in the proceedings. 4.Further, Paras 11 & 12 of the guidelines clarify that for the purpose of promoting settlement of the complaints by agreement, the Ombudsman may follow such pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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