TaxTMI 
TaxTMI 
call book case
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....all book case<br> Query (Issue) Started By: - SHARAD ANADA Dated:- 31-5-2020 Last Reply Date:- 8-7-2020 Goods and Services Tax - GST<br>Got 15 Replies<br>GST<br>Dear Experts From where can I get Call Book Case List for GST? Reply By KASTURI SETHI: The Reply: Sh.Sharad Anada Ji, If any decision is in the favour of the assessee and the department feels aggrieved, instead of giving all the conseq....
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....uential 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....
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.... 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 a....
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....lso 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 t....
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....o 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 no....
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....ticees, 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 shou....
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....ld be issued to the noticee, where the case has been transferred to the call book. Reply By YAGAY andSUN: The Reply: For this you have to write to your jurisdictional GST Commissioner. Reply By YAGAY andSUN: The Reply: 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 suc....
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....h order of the Hon'ble High Court has attained finality, such cases shall be taken out of Call Book and adjudicated. Reply By YAGAY andSUN: The Reply: Circular No. 1053/02/2017-CX Dated the 10th March, 2017 Reply By KASTURI SETHI: The Reply: In order to save your time, seek information from the department under RTI Act. Reply By Ganeshan Kalyani: The Reply: RTI is the best option. Reply By ....
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....YAGAY andSUN: The Reply: 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. Reply By KASTURI SETHI: The Reply: Information can be sought through RTI Act. Reply By YAGAY andSUN: The Reply: For more clarifi....
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....cation on Call Book, please refer following link. https://www.nacenkanpur.gov.in/download3.inc.php?rid=252 Reply By KASTURI SETHI: The Reply: Very useful information by M/s.Yagar and Sun, Sir. Reply By YAGAY andSUN: The Reply: 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 Commis....
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....sion Nadie Marghoob Jauhri vs Chief Commissioner Of Income Tax ... on 25 November, 2019 = 2020 (6) TMI 58 - CENTRAL INFORMATION COMMISSION Reply By Alkesh Jani: The Reply: 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 requ....
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....ired 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. Reply By YAGAY andSUN: The Reply: This call book system will also remain in GST. Reply By KASTURI SETHI: The Reply: Call book system is an internal administrative me....
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....chanism of the Department. Reply By YAGAY andSUN: The Reply: We duly endorse the views of Kasturi Sir.<br> Discussion Forum - Knowledge Sharing ....