Emergency measures needed in times of emergency

 

Ref. No: CBIC/58/2020 Date: 18.12.2020

To

1) The Finance Secretary to the GOI, North Block, New Delhi.

2) The Chairman, CBIC, North Block, New Delhi.

Sirs,

Sub: Certain emergency measures required to cope up with the present emergency situation in CBIC – reg,


We are acutely aware of the emergency situation arising out of increased smuggling activities and other illegal economic activities on the GST front, by way of issue of false invoices, illegitimate refunds, bogus registrations, etc. Our officers are on the ground on a 24X7 basis as per the instructions of the CBIC.

But, without proper manpower, infrastructure and sufficient time to complete the processes/investigations undertaken, we are afraid that all the efforts of our members would go in vain if the Show Cause Notices are issued without being able to complete investigations. Hence, considering the emergency situation we would like to request you to press for the following measures immediately:

1) To get the time limit for issue of Show Cause Notices (Central Excise, Service Tax & Customs) extended at least up to 31st of March 2021, where the time limit is to currently end on 31st of December 2020, so that the increased work in the field due to increase in investigations into fraudulent cases being reported in Customs and GST every day, Physical Verification of units, cancellation of registrations, verification of refunds, DGRAM verification, review and correction of service tax paid and payable, measures to be taken for revenue augmentation etc, do not deprive the department and Government precious revenue as a result of issue of half-investigated and incomplete Show Cause Notices.

2) Issue instructions for setting up of exclusive teams at the Division Office level for conducting Physical Verifications. 

3)Immediately replenish the ground level staff with orders to employ Multi- Tasking Staff (MTS) in adequate numbers in all field formations since there is a great inadequacy in assisting hands for conducting the investigations, file works, etc at almost every field formation. In certain areas, this is compounded by non-availability of support staff/assistance having knowledge of local language also.

4) Issue instructions to take the assistance of the Police or CRPF or any other constabulary, for assisting our officers during raids, searches, etc (as is done by Income Tax Officials) so that more number of investigations could be undertaken and more manpower of the department is not wasted just to be in strength in certain premises, for the sake of safety, security and collection of documents or evidences.

5) Direct all Supervisory Officers (numerous as they are in ratio to the working hands in the field when compared to the State GSTs) to collect any data from their own Computer system instead of disturbing the field level officers for any data in whatever form any of them require at any time in the day or night, whether monthly, fortnightly, weekly, daily or hourly, so that the officers who are in the field and toiling to contain real-time evasion are not distracted for the purpose of preparation of such reports for studies and

6) Towards this, immediately make available a robust back-end/software which will be able to throw up any data in any form at any time of the day. It will be a great tragedy if we are not able to make use of technology even for this, at this crucial hour.


We would also like to further point out that, even upon extension of time up to 31st of March 2021, the risk to revenue due to incomplete investigations could continue to plague the Show Cause Notices issued, if measures mentioned in Sl. No 2 to 6 are not adopted early.

Our cadre, which has an average age of 50 and yet is taking the entire burden of execution of the CGST and Customs in the field, will be much obliged, if the above measures are implemented at the earliest.

With regards,

Yours truly, 

Sd/- 

(R. Manimohan) 

Secretary General 

Copy for information to:
1) The Member (Admn & Vig), North Block, New Delhi.
2) The Member (GST), CBIC, North Block, New Delhi.
3) The Member (Customs), North Block, New Delhi.

(R. Manimohan) 

Secretary General