Steps needed to be taken to improve indirect tax administration

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..... Puram, New Delhi, the 11 th March, 2015 To All Chief Commissioners of Customs, Central Excise, Service Tax Director General, DRI/CEI Sir/Madam Sub: Steps needed to be taken to improve indirect tax administration-reg. I am directed to say that of late it has been observed that sometimes Show Cause Notices have been issued, which become unsustainable in the legal pro .....

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..... ounds given in the SCNs are cogent, sustainable and backed by legal provisions and pronouncements. (ii) Need to pass quality adjudicating orders, which can stand legal scrutiny of the Appellate Authority/Courts. (iii) Urgent requirement of passing the adjudication orders within the specified time. (iv) Judicial discipline should be followed while deciding pending show cause notices/appeal .....

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