In a significant move to enhance efficiency and reduce the time taken for tax appeals, the Central Board of Indirect Taxes & Customs (CBIC) is set to roll out a new mobile application named 'Samay.' The app is designed to alert officials promptly about the status and timely disposition of tax appeals by tracking cases throughout the litigation process.
The 'Samay' app will play a pivotal role in capturing all pending orders across various levels, ranging from adjudicating officers to the Customs, Excise, and Service Tax Appellate Tribunal (Cestat) up to High Courts. Additionally, it will provide insight into the pendency of review orders, indicating whether they are in process at different levels or awaiting processing at the commissionerate level.
CBIC officials are optimistic that the introduction of 'Samay' will significantly reduce litigation time, offering a streamlined approach to managing tax appeals. Zonal heads will have the ability to assess the time taken by their teams to dispose of cases, with monthly reminders issued thereafter.
During the National Coordination Meeting held last month, the app was officially launched, and it is scheduled to be made available to officials from January 15. The app's user-friendly interface will contain comprehensive summaries of all cases and rulings, providing valuable guidance to officials regarding the legal position on specific demands.
A senior CBIC official highlighted the app's focus on reducing litigation time, emphasizing that the technology embedded in 'Samay' will play a crucial role in achieving this objective. The app is expected to bring transparency and accountability to the tax appeal process, allowing officials to track the progress of cases efficiently.
The complex process of addressing claims against Goods and Services Tax (GST) payers involves multiple levels, starting from the adjudicating officer and progressing through the appellate authority (commissioner of appeals) before reaching tribunals. According to data from the revenue department as of March 31, 2023, there were approximately 80,000 pending cases in Cestat, with an average pendency period of 4-5 years.
By leveraging technology and providing real-time updates through the 'Samay' app, CBIC aims to revolutionize the management of tax appeals, ensuring a more expeditious and transparent resolution process for the benefit of both the department and taxpayers alike.
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