Administrative grievance grounds: Ombudsman accepts complaints about delays, non-adherence to procedures and official misconduct. Complaints to the Indirect Tax Ombudsman may allege administrative deficiencies including delays in refunds, adjudication, registration, and implementation of appellate orders; non-adherence to the First Come First Served refund principle and drawback rules; non-acknowledgement of communications; delay in release of seized records after completion of relevant proceedings; non-observance of working hours; and official misconduct. If responsibility rests with the Central Board or a centralized authority, the Ombudsman's findings are recommendatory and forwarded to that authority. The Central Board may add further grounds for complaints.
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.
Administrative grievance grounds: Ombudsman accepts complaints about delays, non-adherence to procedures and official misconduct.
Complaints to the Indirect Tax Ombudsman may allege administrative deficiencies including delays in refunds, adjudication, registration, and implementation of appellate orders; non-adherence to the First Come First Served refund principle and drawback rules; non-acknowledgement of communications; delay in release of seized records after completion of relevant proceedings; non-observance of working hours; and official misconduct. If responsibility rests with the Central Board or a centralized authority, the Ombudsman's findings are recommendatory and forwarded to that authority. The Central Board may add further grounds for complaints.
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