CBEC – Dispute Resolution through Ombudsman
THE post of Indirect Tax Ombudsman has been created with the objective of enabling resolution of complaints relating to grievances against Customs, Central Excise and Service Tax Department and facilitating settlement of such complaints with satisfaction of the complainant.
Certain basic conditions will have to be followed before lodging the complaint with the Ombudsman. First, the complainant will have to make a representation either to the Grievance Cell of the Department or to the officer superior to the one complained against in the field formation. The next condition is that either the complainant did not receive reply from the authority complained to, within one month of lodging the complaint or the complaint was rejected or he was not satisfied with the reply to the complaint.
The grounds on which a complaint may be filed :
One of the main grounds is delay in the following -
1. Issuance of refunds or rebate beyond the prescribed time limit,
2. Adjudication,
3. Registration of tax-payers,
4. Giving effect to appellate orders,
5. Release of seized books of account and assets etc.
The other ground is non-adherence to principle of ‘First Come First Served' in sending refunds and to rules prescribed for disbursement of drawback etc.
Then there are grounds like unwarranted rude behaviour of the official with the tax-payers, non-acknowledgement of letters and documents and violation of administrative instructions and circulars by the officials etc.
Procedure for filing complaint. A representation or complaint has to be filed in writing by the complainant himself or his authorized representative. For complaints filed electronically, while action will be initiated by the Ombudsman, the print-out will have to be signed by the complainant at the earliest. The complaint must contain the details of the basic facts relating to the complaint and the relief sought .
Power and duties of the Ombudsman: The Ombudsman shall have power to facilitate settlement of complaints either by agreement through conciliation and mediationbetween the Commissionerate and the complainant or by passing an "award". The ‘award' would be binding on the office concerned as well as the complainant. The Ombudsman will protect individual tax - payer's rights and will maintain confidentiality of information and document except to the extent considered by him to be reasonably required for complying with the principles of natural justice and fair play in the proceedings. For the purpose of promoting settlement of the complaints by agreement, the Ombudsman may follow such procedure as he may consider appropriate and the proceedings before the Ombudsman shall be summary in nature, and the Ombudsman shall not be bound by any legal rules of evidence.
All the above information is contained in a Public Notice issued by the Delhi Indirect Taxes Ombudsman Mr. S. DuttMajumder, who has jurisdiction over Delhi, Haryana, Punjab, Himachal Pradesh and Jammu & Kashmir.
He also informs that being a new post, the office of the Indirect Tax Ombudsman, Delhi is in the process of being set up. Meanwhile, the Indirect Tax Ombudsman, Delhi has started functioning from his official residence at C II/ 101 A, SatyaMarg, Chanakyapuri, New Delhi-21, and a few representations have already been disposed of. Till the time the regular office address is notified, representations / complaints relating to the jurisdiction of Indirect Tax Ombudsman, Delhi may be addressed to him at the above address. He may also be contacted at Mobile phone number 09999099394, whenever felt necessary.
He has not given any email id for sending complaints electronically.
Indirect Taxes Ombudsman Public Notice No. ;Dated: August 21, 2012