Indirect Tax Ombudsman definitions set representation, complaint scope, and award authority within the grievance process. Definitions prescribe key terms for the grievance framework: Authorized representative is a person appointed to act for a complainant; Award is an Ombudsman determination under the Guidelines; Complaint is a written or electronic representation alleging administrative deficiency in Customs, Central Excise and Service Tax functioning; Ombudsman is a person appointed under the Guidelines; and the authority complained against identifies the junior-most responsible officer or, where applicable, the supervising officer at specified supervisory ranks.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Indirect Tax Ombudsman definitions set representation, complaint scope, and award authority within the grievance process.
Definitions prescribe key terms for the grievance framework: Authorized representative is a person appointed to act for a complainant; Award is an Ombudsman determination under the Guidelines; Complaint is a written or electronic representation alleging administrative deficiency in Customs, Central Excise and Service Tax functioning; Ombudsman is a person appointed under the Guidelines; and the authority complained against identifies the junior-most responsible officer or, where applicable, the supervising officer at specified supervisory ranks.
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