Costly Commissioners

in my own case commissioner cgst did not allow the refund of 2.75 cr out of 10.08 cr on inspite of tribunal having categorically allowed the cenvat credit being totally legal. he mentioned in the order that i will not touch this 2.75 cr as i am intending to appeal against it. a sheer example of contempt.

the non acceptance of the orders of the high courts or some time even of apex court is a routine thing by the officers as well as judicial authorities.

passing a different orders for identical issue in a single day is also case we faced.
penalty is always for malafide intention or mens rea attitude when a taxpayer is involved then why can not it be same when officers have mala fide intent. they should be penalised seriously . this will reduce the baseless scns there by base less orders and also the no of futile or meaning less appeeals creating a burdon daily on the judiciary

Navin Khandelwal 04/12/2023