CBIC calls for ‘disciplinary’ action in case of appeal dismissed on account of late filing
January 20, 2021
Officials told to strictly adhere to timeline in filing appeals/ petitions before courts or tribunal
The Central Board of Indirect Taxes & Customs (CBIC) has asked its supervising officials to take disciplinary action in case an appeal is dismissed by the courts due to delay in filing the appeal. It has also called for following prescribed timeline ‘strictly’ when filing appeal at various judicial forums.
The CBIC is the apex policy making body at the Centre for indirect taxes.
A circular sent to all Principal Chief Commissioners/ Chief Commissioners of Customs & GST and all Principal Director Generals/ Director Generals of Customs & GST asked field formations to strictly adhere to the aspect of limitation in filing appeals/ petitions before courts or tribunal. “The practice of filing Condonation of Delay Application in a mechanical fashion, without attributing cogent reasons, if any, must be discouraged,” it said.