CBEC Taxpayer's Experience Survey -Some Suggestions

By Vijay Kumar

SOME of the suggestions received during the Taxpayer's Experience Survey:

• Electronic taxpayer services

• Assessee should not suffer demurrage charges due to issues with ICEGATE website.

• Digitisation of audit records to reduce seeking same information again during next audit.

• Telephone number and e-mails of all officers should be available on web portal.

• Reduction in outages/short notice maintenance work for e-filing services.

• Create an online interactive platform to grant various permissions from jurisdictional Commissioner with facility to seek online comments from divisional/range office.

• Custom duty payments made through bank should be updated immediately.

• Allow interface of ACES and ICEGATE with IT platform of DGFT.

• Submission of information or replies should be accepted by registered e-mails with automated acknowledgment facility.

• E-filing system should be compatible with various platforms like Internet Explorer, Firefox, etc.

• Online forms should be made easier and training should be imparted to industry for compliance.

• Systems issues should be resolved in time bound manner.

• Servers should be upgraded to handle the load during peak hours/due dates.

• Any extension in the due dates due to system issues should be informed well in advance.

• Develop online system for issuing Form A1/A2 for SEZs.

Dispute resolution

• Quasi-judicial functions of adjudications to be vested in a separate wing reporting to CBEC to achieve merit based decisions/orders.

• Facts to be ascertained/confirmed before issuance of demand notice instead of notices being issued in a routine manner on pre-conceived notions/conclusions.

• Fix responsibility for raising demand notices on frivolous grounds.

• Introduce mandatory handover rules- transferred officer should be legally empowered to operate at the station for 2 months to complete the adjudication of cases where personal hearing has been concluded.

• Fast track dispute resolution - Club show cause notices on similar matters across Commissionerates and pass a single order.

• CBEC to take merit-based stand in critical matters to reduce issuance of repetitive demands on same/settled issue.

• Reduce the frequency of amendments in tax laws.

• Seek periodical report from each Commissionerate with industry data of issue-wise demands raised dropped at adjudication / first appeal level to check quality of demand notices.

• An approach of ‘go and deal with higher level' should be avoided.

• Issue industry wise guide/circulars on applicability of tax provisions to that industry.

• Set up mechanism to deliberate and resolve industry wise issues arising due to difference of opinion/interpretation of law.

• Set up helpdesks to resolve the various issues faced by taxpayers to reduce litigation.

• Audit should not be conducted with the sole motive to raise demand.

• Departmental officers should collate/verify data available with them before requesting the same from the assessee.

• Inquiry/investigation must be completed in a time bound manner and it should not be an unending process.

• Cases having common facts and similar legal issues should be grouped together and only one case should be litigated for quick disposal.

• Mandatory discussion with assessee before issuance of SCN especially for high value cases .

• SCN/Orders should not be issued with a pro-revenue approach especially towards the end of the year.

• Authority for issuing the SCN and the Adjudicating authority should be different.

• Develop conducive environment for tax offices to take independent merit based decisions.

• SCN/Order-in-Original/Order-in-Appeal should be decided within the prescribed time limit or it should be deemed to be dropped.

• Deploy appropriate additional staff to expedite decisions in pending matters.

• Concerted efforts needed to dispose of the old pending matters.

• Consider introducing personal hearings through video conferences.

• Approach of authorities must be constructive and they should trust the taxpayer.

• Penalty should not be imposed mechanically in all cases; due regard should be given to the facts of the case

• Adjudicating authority should pass order before being relieved on transfer where hearing in cases have been completed.

• Customs officers must issue a speaking order if they have contrary view on self-assessed bill of entry.

• Provide clarity on tax positions (specially CENVAT credit eligibility) to reduce litigation.

• Set up separate benches of CESTAT to fast track high value litigation.

We will bring more from the survey tomorrow.