AP Govt. Constitutes Committee To Examine The Grievances Of Taxpayer's High-Pitched Assessments

The Commercial Tax Department of Andhra Pradesh has constituted the State Level Committee to examine the grievances of taxpayers relating to high-pitched assessments and their demands.

D. Ramesh (Commissioner, ST) Audits serves as the committee's chairman. It is made up of one member, the secretary, Y. Kiran Kumar (Jt. Commissioner, Enforcement-1), and one member, G. Kalpana (Jt. Commissioner, Enforcement-2).

This committee was established with the intention of dealing with taxpayers' legitimate complaints in a timely manner and supporting a climate where assessment orders are issued in a fair and reasonable manner. It should be noted that the Committee in no way qualifies as an additional or alternative appellate authority.

In cases where assessments are found 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, it provides for the beginning of appropriate administrative action against the offending officers.

The committee's jurisdiction is state-wide, and it will hear complaints about high-pitched assessment orders issued at the Dy level. Assistant Commissioners (ST) to Deputy Commissioners (ST). The CCST Office serves as the committee's headquarters.

The Member-Secretary shall ensure that the meetings of the Committee are held at least twice during the pendency of the grievance petitions and that relevant records and other required reports are timely received.

The receipt of a grievance petition should be acknowledged. A separate record is to be maintained to deal with such petitions by the member-secretary. Such grievances are to be forwarded to the chairman and members of the committee within 3 days of receipt.

The Committee would ascertain whether the finding(s) made in the assessment order is not backed by any sound reason or logic, the provisions of the law have been grossly misinterpreted, and well-established facts on record have been outright ignored. The committee would also take into consideration whether the principles of natural justice have been followed by the assessing officer. Thereafter, the Committee shall decide the merits of the grievance, record remarks, and submit a report to the CCST.

The Committee shall dispose of each grievance petition within (15) days of its receipt.

If it is established that unreasonable and high-pitched demands are raised by the assessing officer, a report is required to be submitted within 1 week of the disposal of such a grievance petition.

Dated: 13.12.2022

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