IRS Association writes to PM; calls for Centralised Registration for telecom, banks & insurance

On one side the IRS association speaks about the problem to be created by revision power and that in VAT officials are not proficient in Audit. To this the CBEC first look into themselves. The assessee dealing with CBEC are the always fearful of opening their assessment by a new agency. In state a particular assessee is assessed by one officer who passes proper assessment order after which there are no disputes unless that order comes under Revision by Commissioner. In dispute there are very simple appelate procedure. But in CBEC an assessee is always fearful about the multiplicity of tax wings of the department. First there is Range, then Divisional Enforcement wing, Commissioner's enforcement wing, Audit wing, DRI, DGCEI, CAG and no body is final. Return filed by them are never assessed nor any assessment order passed. The assessee is never sure in cbec whether his assessment is final or not. Any issue closed by Range may be opened by Enforcement wing of division or Commissioner. Even after scrutiny by Audit wing he can be asked by CAG, DRI or DGCEI to produce records for scrutiny. So the assessee is always uncertain about his tax liability. This should be stopped in GST by adopting state's like mandatory assessment system with proper assessment order and which are final unless reviewed by GST Commissioner in exceptional cases.

CHANDRA SHEKHAR 26/02/2017