Dispute Resolution in Tax Departments

Of course this year the Cochin function was well arranged and well attended,Kudos to the organisers.The slogan for this year Excise Day is really good.But in practice,what is happening in field is really harassment.The hasty disposal of demands with a view to amass the dues before end of March has taken ugly turn.The SCNs are just confirmed in full and penalties imposed in gross violation of natural justice.Three dates are indicated in the PH intimation,no matter actually served to party or not and on the third day,all within a fortnight the SCN is confirmed as the party did not turn up for hearing even after the three adjournments.The Tribunals have held that this procedure of mentioning 3 dates in same PH notice is not a compliance of three effective adjournments.Giving three dates in single letter is improper as held in 2010(19)STR340 TRI Del and 2011(21)STR37 TRI-AHm.But now what the poor assessee has to do for this wonderful taxpayers service received.The ordeal of Appeal as the 3000th one and wait for an order for denovo if allowed or else CESTAT again if not allowed High Court ,YES really Tax payer gets services.

Unnikrishnan V 25/02/2015