No IRS should be in GST Regime
ADVOCATE Rakesh mailed us this:
IRS hierarchy is totally a failure in proper framing and implementation of Indirect Tax Laws. In adjudication and appeals in the cases of hearings, dates are adjourned without intimating the parties. To get the refund is an uphill task and to claim interest over delayed refund is beyond imagination. 90% cases are adjudicated without application of mind, which are reversed at Customs Excise Service Tax Appellate Tribunal itself. Most of the Technical/Legal work and preparation of orders is done by the directly recruited Inspectors or the Superintendents but they are not allowed to enter to the Golden path of class-I. Directly recruited Class-I officers having no legal qualification, who are not exposed to litigation, like working in the Office of the Commissioner(Appeals), are made in charge of divisions who deal cases of refund/rebate of duty to the unlimited amount, whereas directly recruited judges having Legal qualification and exposed to Courts, before they are posted have limited pecuniary limits for deciding the cases.
There is no departmental qualifying test for promotion at any level. since the directly recruited inspectors demanding 2-3 promotion in their career, the Central Board of Excise & Customs decided to fill the post of Inspectors through the promotion of lower cadres without any merit. Can any such promoted inspector read Central Excise Manual and write a single small para on any technical/legal matter? A GREAT MESS CREATED BY THESE OFFICERS.