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GST - Neither SCN nor the order spell out the reasons for retrospective cancellation of registration, hence cannot be sustained: HCGST - Non-application of mind - If reply was unsatisfactory, details could have been sought - Record does not reflect that such exercise was done - Matter remitted: HCGST - Merely because a taxpayer has not filed returns for some period does not mean that registration is required to be cancelled with retrospective date also covering the period when returns were filed and taxpayer was compliant: HCGST - Petitioner's reply, although terse, is not taken into account while passing assessment orders - Petitioner put on terms, another opportunity provided: HCUnveil One Nation; One Debt Code; One Compliance Rule for Centre & StatesChina moves WTO against US tax subsidies for EVs & renewable energyMore on non-doms - The UK Spring Budget 2024 (See TII Edit)Notorious history-sheeter Mukhtar Ansari succumbs to cardiac arrest in UP jailTraining Program for Cambodian civil servants commences at MussoorieNY imposes USD 15 congestion taxCBIC revises tariff value of edible oils, gold & silver45 killed as bus races into ravine in South AfricaCBIC directs all Customs offices to remain open on Saturday & SundayBankman-Fried jailed for 25 yrs in FTX scamI-T- Once the citizen deposits the tax upon coming to know of his liability, it cannot be said that he has deliberately or willfully evaded the depositing of tax and interest in terms of Section 234A can be waived: HCHouthis attack continues in Red Sea; US military shoots down 4 dronesI-T- Secured creditor has priority charge over secured asset, over claims of I-T Department & other Departments; any excess amount recovered by Secured Creditor from auction of secured asset, over & above the dues payable to it, are to be remitted to the Departments: HCFederal Govt hands out USD 60 mn to rebuild collapsed bridge in BaltimoreI-T - Receipts of sale of scrap being part & parcel of activity and being proximate thereto would also be within ambit of gains derived from industrial undertaking for purpose of computing deduction u/s 80-IB: HCCanadian School Boards sue social media titans for 4 bn Canadian dollar in damagesI-T - Once assssee on year of reversal has paid taxes on excess provision and similar feature appeared in earlier years and assesee had payments for liquidated damages on delay of deliverables, no adverse inference can be drawn: HCFormer IPS officer Sanjiv Bhatt jailed for 20 yrs for planting drugs to frame lawyerST - Software development service & IT-enabled service provided by assessee was exempt from tax during relevant period, by virtue of CBEC's Notification & Circular; demands raised for such period not sustainable: CESTATUN says Households waste across world is now at least one billion meals a dayCus - Order rejecting exporter's request for conversion of Shipping Bills on grounds that the same has been made by exporter beyond period of three months from date of Let Export Order in terms of CBEC Circular No. 36/2010-Cus : CESTATIndia, China hold fresh dialogue for complete disengagement on Western borders: MEACus - No Cess is payable when Basic Customs Duty is found to be Nil: CESTATThakur says India is prepared for 2036 OlympicsCX - As per settled law, a right acquired as result of a statutory provision, cannot be taken away retrospectively unless said statutory provision so provides or by necessary implication has such effect: CESTAT
 
Govt notifies Recruitment Rules for selection of CBDT & CBEC Chairmen and Members; Selection Committee to be headed by Cabinet Secretary

By TIOL News Service

NEW DELHI, Feb 27, 2006 : IT
was indeed the need of the hour and TIOL has repeatedly been writing about it for a couple of years. The selection of Chairman and Members of Revenue Boards had of late become a contentious issue. Although the MoF had begun to enforce a minimum of one-year tenure for selection of Members but no tangible improvement in policy-making could be seen by the key administrators in the Government.

And it has finally led to what we had suggested for formation of a Selection Board which should look into the contributions of the prospective candidates during their field postings apart from merit, honesty and commitment to the revenue cause.

In a surreptitious manner the MoF topbrass has done a wonderful job of notifying the Recruitment Rules of Chairmen and Members of CBEC and CBDT recently. Henceforth, the new posts of Members will be filled up only after the Selection Committee headed by the Cabinet Secretary recommends a name. Other Members of this Committee are the Principal Secretary to the PM; Secretary (DoP&T); Secretary (Home) and Secretary (Revenue). Interestingly, this Committee's decision will not require even UPSC concurrence.

The criteria for Chairman-post notified is that officers of the Central Government appointed on a regular basis in the grade of Rs. 24,050-26,000/- with 2 years of qualifying service in the grade; or

(ii) Officers of the Central Government appointed on a regular basis in the grade of Rs. 24,050- 26,000/- with 2 years of combined regular service in the grades of Rs. 24,050- 26,000/- and Rs. 22,400- 24,500/;

AND possessing the following essential qualification:-

(i) Having at least 20 years of experience in administering and running the indirect tax administration in the Central Government with at least 10 years of experience in the field formations of Central Board of Excise and Customs.

(ii) Having high professional merit and excellence.

The same are the conditions for the selection of CBDT Chairman. However, the normal eligibility conditions of maximum age of 56 years on the date of closing of applications shall not be applicable in cases of absorption.

For the Members it is at least 15 years of experience in administering and running the indirect tax or direct tax administration in the Central Government with at least 10 years of experience in the field formations.

The rule also states that no person with less than 1 year residual service on the date of occurrence of vacancy for which selection is being made shall be eligible for consideration.

In the case of Members, the Cabinet Secretary may co-opt Chairman, Central Board of Excise and Customs or CBDT for Selection Committee meetings.

(See Recruitment Rules for CBEC & CBDT for Chairman & Members)

Related Links : SELECTION OF MEMBERS FOR REVENUE BOARDS : YOU SHOW ME THE FACE, I SHOW YOU THE RULE!

CBEC MEMBERS' APPOINTMENT ISSUE CONTINUES TO BE PREGNANT WITH UNPREDICTABLE OUTCOMES!

RECRUITMENT IN REVENUE BOARDS : A CASE OF LOST OPPORTUNITY FOR FM!

Mr FM, REVENUE SERVICES DO NOT NEED A NEW TRANSFER POLICY BUT A MODERN CADRE PLANNING AUTHORITY!

ONE YEAR TENURE FOR BOARD MEMBERS?

FM FINALLY DOES IT FOR SELECTION OF MEMBERS BUT ALSO NEEDS TO DO ADMN REVAMP AT BOARD-LEVEL!

FALL-OUT OF NEW TRANSFER POLICY : NETIZENS SUGGEST SETTING UP OF INDEPENDENT TRANSFER REGULATORY AUTHORITY HEADED BY A RETIRED SC JUDGE!


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