Indirect Tax Ombudsman – a Tool for resolution of Complaints

By | June 28, 2016

The CBEC has taken several initiatives to improve and facilitate trade and business in the ‘year of tax payers’ services. One of such initiatives had been setting up the post of Indirect Tax Ombudsman.

The Central Government has created 7 posts of Indirect Tax Ombudsman at 7 stations with the objective of enabling the resolution of complaints relating to public grievances against the Customs, Central Excise and Service Tax Department and to facilitate the satisfaction or settlement of such complaints. Complaints can be filed by assessee himself or his authorised representative in writing (electronic means accepted) on account of delay in the issue of refunds or rebate beyond time limits; delay in adjudication; delay in registration of taxpayers; delay in giving effect to Appellate orders; non-acknowledgement of letters or documents sent to the department, unwarranted rude behaviour of revenue Officials etc.

However, it is important to note that No complaint to the Ombudsman shall lie unless

  • Complaint is not made on an issue which has been the subject matter of any proceedings in an appeal, revision, reference or writ before Appellate Authority or Court.

  • the complainant had, before making complaint to the Ombudsman, made a representation to the Grievance Cell of the concerned Customs, C. Excise and Service Tax office and did not receive any reply within one month from the date of its receipt by the Grievance Cell or complainant is not satisfied with the reply given by the Grievance Cell,

  • the complaint is not made later than one year after the complainant has received the reply from the concerned Department of Customs, C. Excise & Service Tax,

  • complaint is not in respect of the same subject-matter already settled by the Ombudsman

The ombudsman is independent of the jurisdiction of the Customs, Central Excise and Service Tax Department. Seven Ombudsman offices are located as below:

S. No. Location

Address

Territorial Jurisdiction
Delhi The Indirect Tax Ombudsman, New Delhi Room No. 580, 5th Floor, Hotel Samrat, Chanakyapuri, New Delhi – 110 021. NCT, Himachal Pradesh, Punjab, Haryana, Chandigarh, Jammu & Kashmir,
Mumbai Indirect Tax Ombudsman, Mumbai Utpad Shulk Bhavan, Plot No. C-24, Sector – E, Bandra-Kurla Complex, Bandra (East) Mumbai – 400 051 Maharashtra and Goa
Chennai Indirect Tax Ombudsman, Chennai 26/1, Mahathma Gandhi Road, Nungambakkam, Chennai600 034 Tamil Nadu, Puducherry, Andhra Pradesh
Kolkata West Bengal, Bihar, Orissa, North Eastern States, Jharkhand, Andaman & Nicobar Islands
Bengaluru Indirect Tax Ombudsman

7th Floor, ‘A’ Wing, Kendriya Sadan, Koramangala, Bangalore – 560 034

Karnataka, Kerala, Lakshadweep
Ahmedabad Indirect Tax Ombudsman, Ahmedabad, Ministry of Finance, Department of Revenue, Excise Bhavan, Near Panjrapole, Opp. Polytechnic, Ahmedabad – 380 015 Gujrat, Rajasthan, Daman & Diu, Dadra & Nagar Haveli.
Lucknow Indirect Tax Ombudsman 7-A, Ashok Marg, Lucknow Uttar Pradesh, Uttrakhand, Madhya Pradesh, Chhattisgarh.

For further details visit www.cbec.gov.in. The detailed Indirect Tax Ombudsman Guidelines 2011 can be viewed at http://www.cbec.gov.in/resources//htdocs-cbec/ombudsman-guidelines.pdf.

You may also register for regular Indirect Taxes updates at the website of the Indirect Taxes Committeewww.idtc.icai.org and for free download of the publications.

CA. Madhukar Narayan Hiregange
Chairman
Indirect Taxes Committee

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