call book case

[SHARAD ANADA]

Dear Experts

From where can I get Call Book Case List for GST?

[KASTURI SETHI]

Sh.Sharad Anada Ji,

If any decision is in the favour of the assessee and the department feels aggrieved, instead of giving all the consequential relief, the department files an appeal in Higher Forum and thereafter, that case is transferred into a call book category. You can have a list of call book cases from the Adjudication Branch and Statistical & Intelligence Branch of CGST Commissionerate. The list is prepared competency-wise. S & I branch maintains the over-all list of call book cases.These cases are not shown in the list of pending cases as they are kept in the Call Book category. This list is reviewed every year and if the issue is decided by any Higher Appellate Forum i.e. Appellate Authority, Appellate Tribunal, High Court & Supreme Court, that case is brought out of Call Book category after getting approval from the Commissioner/Chief Commissioner and thereafter the pending SCN is decided.

However, you should also go through the following circular:-

Circular No. 1053/2/2017-CX., dated 10-3-2017

9.3 Call-Book Cases : A call book of cases is maintained of such cases which cannot be adjudicated immediately due to certain specified reasons and adjudication is to be kept in abeyance. The following categories of cases can be transferred to call book :-

i. Cases in which the Department has gone in appeal to the appropriate authority.

ii. Cases where injunction has been issued by Supreme Court/High Court/CEGAT, etc.

iii. Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book.

iv. Cases admitted by the Settlement Commission may be transferred to the Call-book, as it is already covered under Category (ii) above. Where there are multiple noticees, the case can be transferred only in respect of those noticees who have made application in the Settlement Commission, and whose case has been admitted by Settlement Commission, Cases shall be taken out of the Call-Book after Settlement Order has been issued or where the case has been reverted back for adjudication.

9.4 Intimation of Call Book cases to noticee : A formal communication should be issued to the noticee, where the case has been transferred to the call book.

[YAGAY andSUN]

For this you have to write to your jurisdictional GST Commissioner.

[YAGAY andSUN]

The CBEC vide Circular No.1028/16/2016-CX dated 26.04.2016 has clarified that where issue involved has either been decided by Hon’ble Supreme Court or Hon’ble High Court and such order of the Hon’ble High Court has attained finality, such cases shall be taken out of Call Book and adjudicated.

[YAGAY andSUN]

Circular No. 1053/02/2017-CX Dated the 10^th March, 2017

[KASTURI SETHI]

In order to save your time, seek information from the department under RTI Act.

[Ganeshan Kalyani]

RTI is the best option.

[YAGAY andSUN]

RTI may be not either not applicable or not a good option in Call Book Related matters. However, Revenue Department generally prepare a monthly report on call book related matters which is sent to MOF through jurisdictional Commissionerates.

[KASTURI SETHI]

Information can be sought through RTI Act.

[YAGAY andSUN]

For more clarification on Call Book, please refer following link.

https://www.nacenkanpur.gov.in/download3.inc.php?rid=252

[KASTURI SETHI]

Very useful information by M/s.Yagar and Sun, Sir.

[YAGAY andSUN]

The following order enumerates that RTI filing is allowed in matters related to call book for GST/Excise. We correct our views accordingly.

Central Information Commission

Nadie Marghoob Jauhri vs Chief Commissioner Of Income Tax ... on 25 November, 2019 = 2020 (6) TMI 58 - CENTRAL INFORMATION COMMISSION

[Alkesh Jani]

Dear Experts,

The call book cases was for the erstwhile law i.e. Excise, Service tax etc., but as the GST acts prefers online communications and activities, and for Call book cases, necessary Circular in this regards is required to be issued by the Board. Further, at this stage when we are missing Tribunal and most of the cases filed as Special Writ Petition (Civil), therefore, at present I do not find any reason to maintain call book in GST regime.

[YAGAY andSUN]

This call book system will also remain in GST.

[KASTURI SETHI]

Call book system is an internal administrative mechanism of the Department.

[YAGAY andSUN]

We duly endorse the views of Kasturi Sir.

AI Summary

Call book cases: administrative suspension of adjudication where appeal, injunction or settlement prevents final adjudication; reviewed for removal. Call Book Cases are an internal administrative mechanism that suspend adjudication where appeal, injunction, Board direction, or Settlement Commission admission prevents immediate final adjudication. The call book is maintained competency wise by departmental branches, formally communicated to noticees, reviewed periodically, and cases are removed and adjudicated once the controlling question is finally decided or settlement orders issue, in accordance with departmental circular guidance.