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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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