The Andhra Pradesh State Government has formed a three-member committee to investigate taxpayers’ complaints over elevated evaluations and their requests under the GST regime.
D. Ramesh (Commissioner, ST) Audits functions as the committee’s chairperson on the Board. It consists of one secretary, Y. Kiran Kumar (Jt. Commissioner, Enforcement-1), and one member, G. Kalpana (Jt. Commissioner, Enforcement-2).
The goal of forming this committee is to deal with real taxpayer GST issues in an effective and efficient manner, as well as to contribute to an atmosphere in which assessment orders are issued in a fair and equitable manner. It should also be underlined that this Committee is not to be regarded as a substitute appellate authority.
It allows for the beginning of appropriate administrative action against erring officials in cases where evaluations are deemed to be high-pitched or when there is a violation of natural justice principles, a lack of application of mind, or gross carelessness on the part of the assessing officer.
Read Also: Latest Official Updates Under GST by Indian Government
The Committee’s authority is State, and it will hear complaints against high-pitched assessment orders issued at the Dy level. Deputy Commissioners to Assistant Commissioners (ST) The Committee’s headquarters are located in the CCST Office.
The Member-Secretary should ensure that the Committee meets at least twice during the proceeding of the complaint petitions and that relevant documents and other mandatory reports are received on time.
The receipt of a grievance petition should be recognised. The Member-Secretary must keep a separate record to cope with such petitions. Such grievances must be sent to the Chairman and Members of the Committee within three (3) days of receipt.
Recommended: PB Govt Introduces Bilingual WhatsApp Chatbot Number for GST
The Committee would investigate whether there is a prima facie case of Elevated Assessment, non-observance of natural justice principles, lack of application of mind, or gross negligence on the part of the assessing officer.
