by CA Dr Arpit Haldia
Firstly, notices are invariably issued under Section 74 and post this, even if matter gets dropped on merit at Adjudication, Appeal is filed under Section 107(2).
There is no level playing field as no amount is to be deposited by the Department for filing Appeal and the same saga will continue in GSTAT.
This fallacy ensures that Appeal is invariably filed and what’s more not only taxpayer has to bear the burden of his side but also of the other side as even the Departmental Representative is also paid out the taxes he has paid to the Government. So both sides, its the taxpayer who is bearing the cost in the namesake of “interest of revenue”.
Government has the data that how many appeals they have won at the higher level. Yes, Appeals should be filed but then there has to be a merit rather than the thumb rule that for every order passed in favour of the taxpayer, there has to be an appeal filed at higher forum.
@FinMinIndia
..Needs to look into this because if this is how the matters are being into Appeal then the Adjudicating Authority and Appellate Authority do not have any role to play other than confirming the demands and obviously this is not an ease of business.
Is this the stand generally followed in your Area or City.. Have a say on this issue from the interest of taxpayers
Source: Twitter
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