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TMI BlogMaintenance of Call Book - instructions issued.X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions (2) and (10) of Section 73 or sub-sections (2) and (10) of Section 74, as the case may be. Further, Section 75(11) provides that when an issue on which the Appellate Authorities, Tribunal, or High Court has given its decision that is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal, High Court, or Supreme Court against such decision is pending, the period spent between; a. the date of the decision of the Appellate Authority and that of the Appellate Tribunal (or); b. the date of the decision of the Appellate Tribunal and that of the High Court (or); c. the date of the decision of the High Court and that of the Supreme Court; shall be excluded in computing the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere noticee's appeals against earlier adjudicated cases are lying with the Supreme Court, High Court, GSTAT, etc., and the appellate court or tribunal directs the adjudicating authorities not to adjudicate upon such cases. This category also works as a tool to save from a multiplicity of litigation in the cases of other notices since the Department may transfer such cases to the Call Book under this category. v. Transfer of case to Call Book Any SCN can be transferred to the call book if any of the grounds mentioned above exist. If any SCN on the same issue is pending for adjudication in respect of the same or different party, as stated above, the same should be transferred to the call book till the matter is decided by the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Supervisory authorities ranging from Additional Commissioner to STO of the respective jurisdiction, shall periodically review each case in the Call Book on a monthly basis and ensure that the same is properly maintained, kept updated, and that actions are taken within the time limit in all cases where finality on such a decision is either reached or admitted by the department. The review should not be made based on statistical abstracts, but each case file should be verified to ensure that the case is not incorrectly transferred to or retained in the call book. VII. Difficulties faced, if any, in the implementation of this circular may be informed at the earliest. COMMISSIONER Annexure-1 Format for maintaining Cal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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