Indirect Taxes - Audit Commissionerates - CBEC issues Guidelines
AS part of the cadre restructuring in the CBEC, 45 new Audit Commissionerates will start functioning from next month. The Board yesterday issued detailed guidelines on these Audit Commissionerates. Board wants the Audit Groups to conduct audit of Excise, Service Tax and Customs together and not to bother the assessees too many times. Each Audit Commissionerate will consist of a Commissioner two JC/ADCs, four DC/ACs and a small platoon of Superintendents and Inspectors. Apart from this, the Commissionerate will have 6 or 7 Circles headed by Deputy Commissioners/Assistant Commissioners. These will have Audit Groups comprising of Superintendents and Inspectors. A Large Unit may be audited by 3 Superintendents and 6 Inspectors. (you have to arrange two vehicles for them).
The Audit Commissionerate will issue Show Cause Notices which will be adjudicated by the jurisdictional Commissionerates. The Audit Commissioner can order Special Audit by Cost Accountants/ Chartered Accountants.
Board wants the Audit to be so conducted that the assessee is least inconvenienced. A copy of the Final Report has to be invariably given to the assessee.
This is fine but is the Board aware of the Delhi High Court judgement that Departmental officers have no power to audit?
CBEC Circular No. 985/09/2014-CX, Dated: September 22 2014