Judicial Indiscipline by Quasi Judicial Authorities
CBEC has taken the right step in asking adjudicating authorities to read the judgements of the Gujarat High Court and the Supreme Court to learn judicial discipline. How many adjudicating authorities are going to read these judgements as directed by the Board? Many officers in the field have as much contempt (if not more) for the Board as they have for the Courts. In any case, many of them are aware of the Kamlakshi judgement of the Supreme Court - this judgement was delivered in 1991 and had been referred in hundreds of cases and it must have been certainly taught in NACEN when the learned adjudicating authority was a humble probationer.
Judicial indiscipline is not because of ignorance - it is because of mighty arrogance and despicable fear of vigilance, coupled with the assurance that nobody ever gets punished for passing an order against the assessee - even in violation of all norms and directions of higher courts and the apex Board itself. In the process, they don't care if the assessees are put to great inconvenience and costs and the Courts are clogged. In fact many adjudicating authorities openly tell the assessees, "you will win in CESTAT, but I can't give you relief".
These officers who pretend they are protecting the State Revenue (actually they are trying to protect only themselves) are anti social causing severe damage to society and the already overburdened courts. They are certainly not going to be persuaded by Board Circulars and Court orders.
Whenever we report such incidents, adjudicating authorities are furious at us - not one decides to follow judicial discipline. Hanging the messenger is not the solution Sir (and Madam).