Tuesday, November 29, 2016



As required, the draft/approved copy of the Affidavit, to be filed before the Chennai CAT has not yet been received from New Delhi, which is vital for the ASG, before facing the CAT Bench and requesting for vacation of the stay for holding of DPC for promotions from Supdt. Grp-B to AC, Grp-A.

Pursuing with senior officers in New Delhi for forwarding the required affidavit before the end of the day (29-Nov-2016), so that the same can be filed by tomorrow (30-Nov-2016)... 

 Meeting for Regularisation of posts

As scheduled, the meeting was held on 25th Nov., 2016 at 03.00 PM under the Chairmanship of DG (HRD) at his office at New Delhi.
The delegations impressed upon the Chairman and expressed its resentment that the Board is always biased, prejudiced and discriminatory towards the Central Excise Cadre. The Cadre is compelled to approach the judiciary, time and again, to get justice. Worse, when justice was delivered by any of the Judicial pronouncements, including the Supreme Court, the same are watered down, altered and interpreted only with prospective effect. If the Board is sincere in its approach, whatever injustice has been caused to the cadre, should be rectified first before holding of the DPC for regularization from ad-hoc to permanent.
The status of the cadre is not properly maintained, either at the entry level or for a given period or any subsequent level. The Board shows their favoritism towards the Appraiser cadre at cost of the Central Excise cadre and the Customs(Prev.) Cadre.
Recently, while approving the 2014 Cadre Restructuring proposal, before the Cabinet, they were very well aware that the Superintendent Cadre is a hugely stagnated cadre and accordingly propose to devise mechanism for removal of stagnation. But In spite of this, the whole 2014 CR exercise appears to be a mechanism for improving the promotional avenues for the Appraiser cadre !!!
When the Central Excise Cadre protest against the favouritism shown, they constitute a committee for proposing ways & means for reducing the stagnation in the Central Excise cadre and in the Customs(Prev.) cadre. Earlier reports submitted by such similarly constituted committees like the Aggrawal Committee, Chand Committee and Gorilal Committee, still remains in the cupboard and has not seen the light of the day.
If the Board is serious about the cadre, they should devise a separate Service Cadre or eligibility fixed according to the length of Service etc. The approach of the authority is non-committal. Secretary General has submitted a memorandum for solution to various bottlenecks in timely promotions and assured to submit more details if required by the Board to resolve the issue in a fair manner.
In the meeting, the issue of holding of DPC was raised. The Association expressed its resentment on the grounds that the Board is not showing any eagerness in resolving litigation, as arising in the Chennai CAT judgment, as compared to the eagerness shown by Board officials in the cases filed in Mumbai and Allahabad CAT.
DG assured that he will inform Member (P&V) and Chairman to instruct CC Chennai to ensure that ASG appears before the Chennai CAT bench on 01-Dec-2016, for removal of stay for holding DPC. Secretary General expressed that the Board is also not following DoPT instructions, like DoPT OM dated 30-Mar-1988. The delegations also assured that they will render all support to the Board to ensure that the stay is vacated.
     Lastly, it was urged that the service rendered as ad-hoc / temporary Asstt. Commissioner is to be counted for further promotions because the RRs of IRS, very clearly include regular as well as temporary posts under the definition of ‘post’.
      The same uniform formula should kindly be adopted for all the three cadres as adopted for the regularization of promotee officers of Appraiser stream and Central Excise stream. Association came to know that the names of retired officers of Appraiser stream have not been included for regularization whereas names of retired officers of Central Excise stream have been included, thereby placing these officers at a great loss.
It was urged that at  least the Board should be fair, both in their assurances as well as in their actions...

Jerk of GST - E-commerce firms to deduct 
TCS under GST

      E-commerce operators like Flipkart and Snapdeal will have to deduct TCS (tax collected at source) while making payments to their suppliers, according to the new model GST law, which has done away with the definition of ‘aggregator’. Explaining the changes in the provision, experts said the proposal would increase the compliance burden on e-commerce operators as they would have to deduct two per cent TCS and deposit it with the government. The measure, Nangia and Co-director Rajat Mohan said, would not increase the incidence of taxation on the consumers as the supplier will get tax credit for the TCS.
The model GST law provides for one per cent TCS to be deducted by the e-commerce operators. According to experts, this would mean that a similar amount would have to be levied on inter-state movement of goods, taking the total TCS deduction to two per cent, although the burden on the consumers will not increase. Mohan further said in case of return of goods by the consumer, the e-commerce companies would not have to deduct TCS as there was no actual sale.
The draft model GST law does not provide any definition of ‘aggregators’, saying that the government would later come out with a notification specifying which type of businesses would be covered under the term. Aggregators mainly include Ola, Uber and UrbanClap which work as platforms for providing transport and other services. The TCS provision will not apply to aggregators.
E-commerce companies will also have to file returns on the TCS deductions. The model law has defined ‘electronic commerce’ as supply of goods or services, including digital products, over electronic network. ‘Electronic commerce operator’ would mean those persons who own, operate or manage digital or electronic facility or platform for electronic commerce.

From Sources:-

Law should not be low

“This can only happen in India…” is not the dialogue of an Hindi Film, but in reality, all the jewellery shops were open across the country and they had nothing left in their stock to sell on the historic night i.e. 08th Nov., 2016. During the last Budget, when the same fraternity was brought under control of excise, they had gone on strike against the Central Excise Department, stating that their bonafideness, rights and previleges will be curtailed by the Department.
Now see, what is the trade, who are the traders, and who are the advisors of the trade to suppress their books of accounts as well as abetting tax-evasion. When survival become imminent then ‘moral’ and ‘immoral’ remains a word in the dictionary. 
Now, GST is in the pipeline and the tax regime will be changed but yesterday, there was an allegation about Inspector-Raj. The Govt. allays fears of Inspector Raj under GST. Addressing fears that an anti-profiteering clause in the draft Goods and Services Tax law may spell the return of the Inspector-Raj. The clause is an enabling provision to safeguard the spirit of the law. In GSTN, when everything is auto-populated in the system and there is a mechanism for matching records as well as for granting a personal hearing as well as for settlement in every mode, then why do they fear so much ? It appears that their past activity and their unwillingness for complying with GST documentation requirements are with a clear intention to derail the process, so as to create panic and havoc. They do not want any control, they do not want anyone to rein them, and whatever documents are submitted by them are to be accepted without any verification.  In other words, they want to operate at their sweet will and whims.

Jewellers delete CCTV footage to foil I-T raids
After over 600 jewellers in New Delhi received income tax (I-T) notices following reports of massive gold sales in lieu of the old high denomination currency notes, the I-T department has issued notices asking for their account details and CCTV footage. A Karol Bagh-based jeweller said, “Of course, all such transactions were made under the table. They had to be kept secret. To escape raids and other legal hassles, we’ve shown in our books that the money was generated from cash sales till November 8. Hence, CCTV footage had to be destroyed.” Jewellers told Express that many shop owners have destroyed CCTV content on some pretext or the other. Major jewellery markets also downed their shutters to escape I-T raids. Some even took advice from chartered accountants to show backdated transactions.
A jeweller in Chandni Chowk said many businessmen like him have resorted to stratagems such as destroying CCTV footage to escape the Income Tax net. He said manipulation was done at many levels. “We sold gold at very high margins after the announcement of ban. People were willing to buy gold and we were happy to make profits. Now, what can I-T officials do if our CCTV cameras are defective and have not been working for the past few days? We had installed the cameras for our own safety and security,” he added.
Kutcha Mahajani, the biggest wholesale market for gold jewellery in Delhi, also witnessed massive business, after which, raids were conducted at some shops. “We closed our shops for over 10 days to avoid raids,” said a jeweller.
                                                                                                                                      From Sources:-