Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
North Block, New Delhi-110 001
Tel. : +91-11-23092849, Fax : +91-11-23092890
E-mail : firstname.lastname@example.org
Vivek Johri, Chairman
DO No. 68/CH(IC)/2022 Dated: 20th March, 2023
Justice is is the bedrock of all administration. It is the glue that holds us together and guides us towards a better future. Without effective justice, there can be no peace, no progress, and no prosperity.
When justice is upheld, when the scales are balanced and the truth is honored, something powerful happens. People feel empowered and emboldened to do what is right. They believe in the possibility of a better tomorrow, a brighter future and they work together to make it a reality.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) performs an important role in providing an efficient, cost-effective, and specialized mechanism for resolving tax disputes related to Customs, Central Excise, and Service Tax. In doing so, not only has it promoted the ease of doing business in India but also made justice more accessible for the taxpayers.
Last week, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) celebrated its quad-decadal anniversary. While we congratulate everyone associated with the Tribunal on the occasion, encomiums are also in order for the institution of the Departmental Authorized Representative (AR) in the Tribunal.
Our officers in the Tribunal work diligently to keep themselves up to speed with not just the law but also the evolving jurisprudence so as to effectively represent the Department. In addition to acquiring a sound knowledge of law and procedure they have to be adept at framing their arguments, articulating them coherently and above all being nimble enough to change course depending on the narrative of the other party.
I would like to take this opportunity to acknowledge their hard work and to encourage greater interaction between our field formations and the office of the Chief Commissioner (AR) so to further improve the quality of adjudications at the primary level.
Moving on, in a further fillip to our chemical and materials testing capabilities, last week, the Central Revenues Control Laboratory (CRCL) was certified as meeting norms under ISO 45001:2108 for occupational health and safety management. This certificate strengthens CRCL’s credentials in testing of items of a hazardous nature.
On the anti-evasion side, officers of the Directorate General of GST Intelligence (DGGI) had detected a case of an entity not making timely payments to its suppliers while availing input credit on its inward supplies. The total credit involved was about Rs. 260 Crores. Subsequent to the detection the entire amount has now been reversed.
In another case, DGGI officers detected an entity not correctly discharging their GST liability on account of issuing invoices on ‘cross charges’ on net rather than on gross basis, thereby short paying Tax to the tune of more than Rs. 72 Crore. The entire Tax has since been recovered. Congratulations to the officers for their excellent work.
Before I sign off for the week, I am happy to share that the Social Service Committee of the 73rd batch of Officer Trainees at the National Academy of Customs, Indirect Taxes & Narcotics (NACIN), Faridabad conceptualized the idea of developing a Reading Room in a village to provide a peaceful environment for the students to study after school hours.
The project was taken up as part of the Swachhta Initiative and a community choupal in nearby village was identified. The project named, “Pravah – Sankalp se Siddhi Tak” included renovation of the building, construction of toilets and creation of a well-equipped Reading Room facility. The facility was inaugurated last week and I am sure it would leave a lasting impact on the students. Congratulations to the Probationers and to Pr. Director General, NACIN and her team for this unique initiative.
Till next week!
All Officers and Staff of Central Board of Indirect Taxes & Customs
Balle Balle for such out-of-sight RECOVERY.. Wow