POTHOLES ON THE ROAD TO GST...

We all are aware about the tussle that is going on between the Judiciary and the Legislature, with regard to the appointment of Judges. The Chief of the Judiciary raises this issue boldly, whenever he gets an opportunity. Recently, on Sunday, the Chief Justice of India, Shri T. S. Thakur, reiterated the urgent need to increase the number of Judges in India and said that “we may keep on inviting foreign Direct Investments and raising slogans about progress, but it is essential that the judicial system should also be improved to deal with disputes arising from this progress”. He was speaking at the first conference of the Judicial officers in Bilaspur, Chhattisgarh.

A couple of months ago, during an interactive session with the taxmen, the Hon’ble Prime Minister of India had exhorted them to double the tax base or the number of tax-payers to 10 crores, while also urging them to build a bridge of trust with taxpayers.

Although, no deadline was given to achieve this laudable goal, the noble intention may not be realized soon. As of now, almost all the services rendered by the trade are taxable, the number of taxpayers have increased multi-fold, but the Department has sadly not been able to keep up with their level of service vis-à-vis the increase in number of tax-payers or the increase in services covered. The Department has also been very poor in providing training to the grass root level officers i.e. the Inspectors and Superintendents and several new formations are now functioning on a as-and-where basis. As regards to IT, they do not feel ashamed how they are heading the administration without even providing the basic infrastructure of providing a bare desktop for each ground level officer, forget about Internet, LAN & WAN. However, on comparison, the level of comforts for Grp-A officers are not at all compromised, whether it is about working conditions, facilities under the ‘1% increment Scheme, reimbursement of medical expenses etc. It is reported that even the bills of serious illnesses of junior officers or their family members are pending for months together, whereas the ‘delivery of baby’ bills of newly recruited Grp-A officers are disbursed without any delay.

In the last cadre restructuring, eligible officers were not available to be posted/promoted to the higher posts which were newly created in Grp-A, but the necessary provisions were made in the pyramid structures, whereas officers most stagnated in Grp-B Cadre were dealt badly, as far as their career prospects are concerned. More than 30-45% vacancies of supporting staff like inspectors and Superintendents are lying vacant. Board is busy trying to fill-up vacancies in the higher posts, but are least concerned about the vacancies at the field level, due to which the work has suffered.

In the backdrop of the above, last Sunday, a meeting has taken place and a decision was taken to change the name of the Board from “CBEC” to “CBIT”. Those who are in the process of engagement, hardly may have remaining service of six months or one year before GST is rolled out into reality, by which time their careers would have come to an end. The vision of PM and FM is a long term one, whereas the higher-ups are busy only to safeguard their own positions for the remaining period which are in their hand. They compare themselves with the CBDT with respect to promotion prospects, but they have no answers as to why we are lagging behind in IT sector, specifically in ACES, as well with respect to staff welfare measures, especially the attitude of Senior officers towards their Junior Officers. Lastly, the oneness and belongingness that prevails in CBDT is not at all visible in our CBEC.

Since the inception, from Salt to Tobacco to Service Tax, the Inspectors and the Superintendents, who form a large chunk of the Department, were treated as the backbone of the Department. But the treatment towards them is deteriorating from bad to worse. They have created several higher level posts for liquidation of pendency in Adjudication, but what is the status of the pendencies, who prepares the Order, then what is the need for them, are some of the questions which nobody wants to ask, or worse, answer. Similarly, for the recovery of arrears, TAR has been created all over India, but no officers are posted regularly and many of the posts remain vacant.

Now the process for implementation of GST has started and the Cabinet has approved the constitution of the GST Council. First meeting of GST Council is to be held on 22/23-Sept-2016. The office of the GST Secretariat will have its office at New Delhi. The Secretary (Revenue) will be the Ex-Officio Secretary to the GST Council. Chairman (CBEC) will be a permanent invitee (Non-Voting) to all proceedings of the GST Council. One Additional Secretary in the GST Council Secretariat and four Commissioners at the level of Additional Secretary and Joint Secretary level, respectively. The Council Office will be manned by the officers taken on deputation from both the Centre and the State.

The Hon’ble Chairman of CBEC has secured a place in the Secretariat as a mere witness to the proceedings of the Council. Meanwhile, the IRS Association has passed a four point resolution and submitted to GoI. The IRS officers have reduced this CBEC, which was at one time, a powerful Board in the country, to a mere statutory body with all  its organs, powers and privileges, clipped.

The DG-Systems came into existence more than a decade back, but the post has now become an ornamental post and a static posting for officers who want to remain in Delhi without having to make any contribution to the Organization. No one bothered to make the ACES system effective and all the modules in it operational, because they felt that it will increase responsibility of Grp-A officers & make them more accountable. Similarly, TAR, DG-Valuation and several other Directorates have been created for namesake, without making any contribution and having any utility.

Now the Government is planning to change the name of present DGCEIA, and planning to increase its effectiveness by posting officers from state governments also. In Mumbai, the recovery and detection by Audit and Anti Evasion sections are far better than the so called premier agency. The said agency has now become another static posting for officers wanting to remain in a particular city or to continue in the same grade or as a stepping stone to DRI or ED.

CESA-Mumbai, has time & again, brought to notice, several shortcomings, whether it is of ACES, performance of DGCEIA, posting of officers in DRI, ED etc. Now, due to the narrow vision of a few clueless officers, the entire organization will suffer and it will be difficult to regain the image of the past glorious period, in the present context.

CESA Mumbai is hosting a joint meeting  on 17^th September (Saturday) inviting all the chief office bearers of all staff welfare associations of Group A, Group B and Group C of CBEC to have interactions on the impact of GST, proposed manpower deployment  and how to maintain equity, dignity and the interest of all Cadres. It is expected that all the top office Bearers of IRS Association / Appraisers’ Association / Superintendent (Customs) / Superintendent (Excise) / Inspectors (Central Excise) / Ministerial / Drivers / Sepoys and Hawaldars, will contribute positively to the discussion, which will build a powerful platform to present our case jointly before the Government of India.

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