Monday, 27 June 2016

Indirect Tax Ombudsman - a Tool for resolution of Complaints in Indirect Taxes

The CBEC has taken a good move to for the benefit of tax payers by setting up the post of Indirect Tax Ombudsman.
The Central Government has created 7 posts of Indirect Tax Ombudsman at 7 stations with the objective of enabling the resolution of complaints relating to public grievances against the Customs, Central Excise and Service Tax Department and to facilitate the satisfaction or settlement of such complaints. Complaints can be filed by assessee himself or his authorised representative in writing (electronic means accepted) on account of delay in the issue of refunds or rebate beyond time limits; delay in adjudication; delay in registration of taxpayers; delay in giving effect to Appellate orders; non-acknowledgement of letters or documents sent to the department, unwarranted rude behaviour of revenue Officials etc.
However, it is important to note that No complaint to the Ombudsman shall lie unless
  • Complaint is not made on an issue which has been the subject matter of any proceedings in an appeal, revision, reference or writ before Appellate Authority or Court.
  • the complainant had, before making complaint to the Ombudsman, made a representation to the Grievance Cell of the concerned Customs, C. Excise and Service Tax office and did not receive any reply within one month from the date of its receipt by the Grievance Cell or complainant is not satisfied with the reply given by the Grievance Cell,
  • the complaint is not made later than one year after the complainant has received the reply from the concerned Department of Customs, C. Excise & Service Tax,
  • complaint is not in respect of the same subject-matter already settled by the Ombudsman
The ombudsman is independent of the jurisdiction of the Customs, Central Excise and Service Tax Department. Seven Ombudsman offices are located as below:
S. No.Location
Address
Territorial Jurisdiction
DelhiThe Indirect Tax Ombudsman, New Delhi Room No. 580, 5th Floor, Hotel Samrat, Chanakyapuri, New Delhi - 110 021.NCT, Himachal Pradesh, Punjab, Haryana, Chandigarh, Jammu & Kashmir,
MumbaiIndirect Tax Ombudsman, Mumbai Utpad Shulk Bhavan, Plot No. C-24, Sector - E, Bandra-Kurla Complex, Bandra (East) Mumbai - 400 051Maharashtra and Goa
ChennaiIndirect Tax Ombudsman, Chennai26/1, Mahathma Gandhi Road, Nungambakkam, Chennai - 600 034Tamil Nadu, Puducherry, Andhra Pradesh
Kolkata-West Bengal, Bihar, Orissa, North Eastern States, Jharkhand, Andaman & Nicobar Islands
Bengaluru
Indirect Tax Ombudsman
7th Floor, 'A' Wing, Kendriya Sadan, Koramangala, Bangalore - 560 034
Karnataka, Kerala, Lakshadweep
AhmedabadIndirect Tax Ombudsman, Ahmedabad, Ministry of Finance, Department of Revenue, Excise Bhavan, Near Panjrapole, Opp. Polytechnic, Ahmedabad - 380 015Gujrat, Rajasthan, Daman & Diu, Dadra & Nagar Haveli.
LucknowIndirect Tax Ombudsman 7-A, Ashok Marg, LucknowUttar Pradesh, Uttrakhand, Madhya Pradesh, Chhattisgarh.

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