Discrepancies in Appeals filed in SC - CBEC wants Officers to be Trained
BOARD has found certain common discrepancies/ mistakes in appeals filed by the Department before Supreme Court.
(i) In case of party appeal, Vakalatnama is not sent immediately. In the absence of Vakalatnama, no advocate would appear before the Supreme Court if case is listed for any purpose.
(ii) Vakalatnama is signed by an officer not of the rank of Commissioner.
(iii) Vakalatnama, even when signed by the Commissioner, does not have his rubber stamp affixed.
(iv) Proper format of Vakalatnama is not used.
(v) Any Additional document has to be filed along with supporting Affidavit only.
(vi) The officers in the field formations do not update themselves by regular visits to the Departmental & Supreme Court websites.
(vii) The Department loses several cases on account of delay. Therefore, the officers are required to be sensitised to avoid delay at all cost. In fact, the Supreme Court has made very serious observation in this regard, in S.L.P. (C) No. 19986/2011 and 2007/2011 in the case of Director of I.T. International Taxation, Mumbai Vs. Citi Bank N.A (). In this case, the Hon'ble Supreme Court has asked the Finance and Law Ministers to take appropriate action to avoid revenue leakage involving unexplained delay.
So, the Board wants Sensitisation cum Awareness Programme about Litigation matters pertaining to the Supreme Court to be initiated in each zone. The Directorate of Legal Affairs is being asked to take appropriate action to initiate training for the respective officers involved in preparation and filing of CA/SLP at the Zonal level. The officers concerned must attend such training and the schedule for organizing the same may be finalised immediately at the Zonal level, in consultations with the Directorate of Legal Affairs.
Please also see 20.09.2012 and 25.09.2012
CBEC Letter F. No.1080/19/DLA/TECH/12/748; Dated: September 19, 2012