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Saudi Arabia imposes temporary visa ban on 14 countries, including PakistanUK protests against Israel detaining two British lawmakersGovt to set up dedicated startup India desk for budding entrepreneursDelhi Govt takes stern action against steep fee hike by private schoolsUK MP Dan Norris arrested for alleged child sex offencesIndian-American country judge nabbed on money-laundering chargesAustralia pledges 2.3 bn Australian dollar to enable households buy solar batteriesIndia, Lanka sign MoU on defence cooperationCX - Mere interconnection under Income Tax law does not establish a related party transaction under Central Excise law, thereby invalidating department's demand for duty at 110% of production cost: CESTATOwaisi moves SC against Waqf Amendment ActNo TDS to be deducted u/s 194EE on payments u/s 80CCAST - Removal of smart cards for pairing with set-top boxes (STBs) constituted job work under Rule 4(5)(a) of CCR, 2004 and thus, reversal of CENVAT credit is not required: CESTATCBIC issues AGT orders of 229 Jcs / ADCs + 308 ACs / DCs + 177 Pr Commissioners / Commissioners + 12 Pr CCs & CCsST - Activity of serving as intermediary between foreign entities & Indian customers, qualifies as export of services; commissions earned by assessee will not attract Service Tax levy: CESTATKessler Syndrome: Over 1200 objects of space debris banged into earth in 2024CX - Valuation - Specifications meant for guidance purposes per se differ from detailed engineering drawings; only the latter is to be included in assessable value: CESTATTrump grants another 75-day to TikTok to find Chinese buyerEU fears Trump beer tariffs may cost one lakh jobsTrump tosses out National Security Agency DirectorBudget Session of Parliament adjourns sine-die; 16 Bills passedHamas says Israeli offensive in Gaza is fatal for hostagesEuropean Commission votes to freeze existing sustainability rules to compete with China and USParliament passes Protection of Interest in Aircraft Objects Bill, 2025US economy adds 2.28 lakh jobs in March monthI-T - Provisions of section 50C are equally applicable to asset forming block of asset as well: ITATChina retaliates; imposes 34% tariffs on American goods

MESSAGE BOARD

   

The Elusive GST Appellate Tribunal and the Uniformed Officer


GST Tribunal and Uniform

Sir

To avoid the embarassment of telling HCs about non-availability of Tribunal, there is an easy way out for the department. Additional / Joint Commissioner (Appeals) can reject all appeals filed by registered persons, in particular, appeals against refund rejection orders. If the Registered person approaches HC, alternate remedy (Tribunal) and ROD order extending time limit for filing appeal will rescue department. If and when Tribunal is formed and allows the appeal of Registered person, the Registered person has to file a fresh claim and within sixty days refund can be sanctioned without interest or appeal can be filed in HC against Tribunal order.

As regards uniform, senior officers of CBIC get posted alternately between Customs & (now) GST. Customs Officers wear uniform. When seniors are posted in GST formation, if a Superintendent / Inspector do not sit in the front seat, the senior officer would find it difficult to travel. Probably, to maintain uniformity, uniform is continued for Central Tax offciers also (the Officers also get uniform allowance every year).

LSK

12/08/2021

 

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