Indirect Tax Ombudsman provides conciliation and binding awards for grievances against indirect tax authorities and summary proceedings. The Indirect Tax Ombudsman resolves grievances against Customs, Central Excise and Service Tax authorities after exhaustion of departmental remedies. Complaints must be in writing or electronically followed by a signed printout and may allege delay in refunds, adjudication, registration, non-adherence to disbursement rules, discourteous conduct, non-acknowledgement of communications or breaches of administrative instructions. Proceedings are summary and not bound by strict rules of evidence. The Ombudsman may effect conciliation or pass a binding award, will protect taxpayer rights and maintain confidentiality except as required for fair proceedings.
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Provisions expressly mentioned in the judgment/order text.
Indirect Tax Ombudsman provides conciliation and binding awards for grievances against indirect tax authorities and summary proceedings.
The Indirect Tax Ombudsman resolves grievances against Customs, Central Excise and Service Tax authorities after exhaustion of departmental remedies. Complaints must be in writing or electronically followed by a signed printout and may allege delay in refunds, adjudication, registration, non-adherence to disbursement rules, discourteous conduct, non-acknowledgement of communications or breaches of administrative instructions. Proceedings are summary and not bound by strict rules of evidence. The Ombudsman may effect conciliation or pass a binding award, will protect taxpayer rights and maintain confidentiality except as required for fair proceedings.
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