Extension of date

 

ALL INDIA ASSOCIATION OF CENTRAL EXCISE

GAZETTED EXECUTIVE OFFICERS

Patron                                                                   Chief Patron                                                               Patron

A. Venkatesh                                                           Ravi Malik                                                        C. S. Sharma

Mob. 7780255361                                             Mob. 9868816290                                          Mob. 9313885411

President:                                           Address for communication:                                  Secretary General:

T. Dass                                Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                                   Harpal Singh

Mob.9848088928     mail Id:aiacegeo2019@gmail.com    Site:cengoindia.blogspot.in        Mob.9717510598

Vice Presidents: B L Meena, K V Sriniwas  (Central) Chinmoy Ghosh, Rajashish Dutta (East) Ashish Vajpayee, Amadul Islam (North) B Pavan K Reddy, M Jegannathan (South) Sanjeev Sahai, U D Meena (West) Joint Secretaries: S P Pandey, T A Manojuman (Central) Apurba Roy, Siddharth Tewari (East) A K Meena, S K Shrimali (West) Anand Narayan, Prabhakar Sharma (North) H Sadanand, M Nagaraju (South); All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: Manoj Kumar Organising Secretary: Soumen Bhattachariya Liaisoning Secretary: Bhoopendra Singh

(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)

Office address: 206, B wing, CGO Complex II, Kamla Nehru Nagar, Ghaziabad

Ref. No. 152/AIB/T/20                                                                                               Dt. 14.09.20

To,

Sh. M. Ajit Kumar,

Chairman, CBIC,

North Block, New Delhi.

Sub: Extension of last date of issuance of SCN or any other action from 30^th Sept, 2020 to 31^st March, 2021.

Sir,

It is to submit with due regards that the corona pandemic is spreading with exponential speed in our country and it is being listened that it would be on peak in the coming months. Due to the continued grip of COVID-19 at all India level and spurt of the pandemic beyond the metropolitan and big cities, the normal life has still not resumed and seems to take time. Despite of the appreciable efforts made to combat with COVID-19, a lot still seems to be done to resume normal and fearless human life. Various restrictions are still in place in different areas across the length and width of the country due to COVID.

2. Further, it has been brought to the notice of the Association that the assessees are facing problems and expressing difficulty in providing the information/records sought from them through the notices, letters and summons to corroborate with and to complete the investigation for issuance of SCN or any other action due to the disruption in the activities across the country on account of COVID-19 pandemic as the normalcy in human life is still to be far reached. Resultantly, the investigation and other actions have been badly hampered.  

3. The last date of 30^th September, 2020 for completion of enquiry and issuance of SCN for financial year 2015-16 and any other actions falling due upto 30^th September, 2020 for Central Excise, Customs & Service Tax matters is approaching very fast. Under the prevailing circumstances, it is very likely that the SCN and any other action may fail to be completed in a lot of the cases within the time limit inspite of the sincere, dedicated and whole hearted efforts of our officers. This may result into the loss of the exchequer in these hard days.

4. It has also been brought to the notice of the Association that the work has been suffered due to uneven distribution of the work of the GST and the legacy work at various locations and also due to the acute shortage of the officers as well as infrastructure. The COVID-19 pandemic has added further to worsen the situation. In many cases, our officers have to issue even 400-500 SCNs on individual basis without due infrastructure and without any assisting hands.

5. In view of the spurt in COVID-19 cases, many areas are still in grip of the pandemic. The lockdown is being enforced in these areas from time to time and the normal life is yet to be resumed. It is also worth to mention that the time limit for completion or compliance of any action falling during the period from the 20th day of March, 2020 to the 29th day of November, 2020 has already been extended up to the 30th day of November, 2020 in the case of Central Tax vide the Gazette Notification No. 65/2020–Central Tax Dt. 01.09.20 but no such time limit has been extended for Service Tax and Central Excise and also for Customs.

6. Under these prevailing circumstances, it is requested in the interest of the revenue that:

(i) The last date for the issuance of the SCN or time limit for completion or compliance of any action by any authority in r/o Service Tax, Central Excise and Customs falling due upto 30^th Sept, 2020 may also kindly further be extended at least for two months or upto 31^st March, 2021 from 30^th Sept, 2020.

(ii) A committee headed by the Chief Commissioner may kindly be formed at all Zonal levels to examine workload of GST and legacy matters upto the Range level and to re-organise the formation for optimization of workload for effective tax administration.

(iii) Efforts may kindly be made to overcome the problem of shortage of the manpower as well as infrastructure at field formations.

Thanking you,

Yours sincerely,

                                                                                                                                                       

(HARPAL SINGH),

Secretary General.

Copy with the request for necessary action to:

(1)   The Finance Secretary, North Block, New Delhi.

(2)   The Hon’ble MOS, Ministry of Finance, North Block, New Delhi.

(3)   The Hon’ble Minister of Finance, North Block, New Delhi.