CBEC Taxpayer's Experience Survey -Some Suggestions
SOME of the suggestions received during the Taxpayer's Experience Survey:
• Issue industry wise guide/circular on applicability of taxes to that industry.
• Set up separate benches of CESTAT to fast track disposal of high value cases.
• SCN issuing and Adjudicating authority should be different.
• SCN/Order/Appeal should be decided within prescribed time limit or else it is deemed to be dropped.
• Consider introducing personal hearings through video conferences.
• An approach of "Go and deal at higher level" should be avoided.
• Authority should pass the order before being relieved on transfer in cases where hearing is completed.
• Mandatory discussion with assessee before issuance of SCN especially for high value cases.
• Inquiry/investigation must be completed in time bound manner.
• Set up a helpdesk to resolve the various issues faced by taxpayers to reduce litigation.
• Audit should not be conducted with the sole motive to raise a demand.
Refunds:
• Refund should not be rejected in routine manner.
• Enable online tracking of refund claims.
• Minor procedural deficiencies should be treated liberally.
• Validity of defect memos should be verified by senior level officers before issuance.
• Expedite refund of revenue deposit after completion of SVB order.
• CENVAT credit should be allowed automatically where taxpayer opts to withdraw refund claim.
• If refund is not issued within prescribed time, interest should be granted along with the principal amount automatically.
• Implementation of system for monitoring of refund cases remanded back to adjudication authority.
• Any CA firm should be allowed to certify for 80% provisional refund of service tax, instead of statutory auditor.
• SAD refund process should be simple and fast tracked.
• Attitude of "at least some" rejection should be avoided.
We will bring more from the survey tomorrow.