Commercial Tax Department, Andhra Pradesh constitutes Committee to examine grievances of taxpayers relating to high-pitched assessments

Commercial Tax Department, Andhra Pradesh constitutes Committee to examine grievances of taxpayers relating to high-pitched assessments

The State Level Committee has been established by the Commercial Tax Department of Andhra Pradesh to look into taxpayer complaints regarding high-pitched assessments and their demands. 

The committee's chairman is D. Ramesh (Commissioner, ST) Audits. This committee was created with the goal of promptly addressing the valid concerns of taxpayers and encouraging the issuance of assessment orders in a fair and reasonable way. The Committee is not, and cannot be, considered an extra or substitute appellate authority.

It allows for the beginning of appropriate administrative action against the offending officers in situations where assessments are discovered to be high-pitched or where there is a violation of the principles of natural justice, a lack of application of mind, or gross negligence on the part of the assessing officer.

While the grievance petitions are pending, the Member-Secretary must make sure that the Committee meets at least twice, and that all pertinent documents and other mandatory reports are received on time. 

A grievance petition's receipt must be recognised. The member-secretary is required to handle such petitions in a separate record. Such complaints must be sent to the committee's chairman and members within three days of receipt.

The Committee would check to see if the conclusion(s) made in the assessment order are not supported by any reasonable justification or logic, the legal provisions have been gravely misconstrued, and well-established facts on file have been blatantly disregarded. The assessment officer's adherence to the natural justice standards would also be taken into account by the committee. The Committee will next evaluate if the complaint has validity, record comments, and submit a report to the CCST. 

Each grievance petition must be resolved by the committee within fifteen days of receipt.

Within one week following the resolution of such a grievance petition, a report must be submitted if it is determined that the assessing officer has made unreasonable and overbearing requests. 

The committee will take complaints concerning loud assessment orders issued at the Dy level within its state-wide purview. Deputy Commissioners' Assistant Commissioners (ST) (ST). The committee's main office is the CCST Office.

 

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