12 August 2024


Notifications & Circulars

Ministry of Finance 

08.04.2016

Other Taxes

Adjudication of notices issued on CERA/CRA objection

MANU/EXCR/0012/2016

The Central Board of Excise and Customs added to its efforts to reduce litigation arising out of indirect tax disputes. Its latest Circular has prescribed a simplified and consolidated procedure for dealing with audit objections raised in indirect taxes by the Comptroller and Auditor General. Under the new procedure, if the Department does not agree with the assessment of the CAG, it will not issue a demand notice to the assessee, unless necessary.

Relevant

Checks on Delays - Maintenance of 'Call Book' MANU/EXCR/0064/1995

Tags : Cbec demand notice litigation cag

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