{"id":1279,"date":"2015-12-23T09:01:00","date_gmt":"2015-12-23T09:01:00","guid":{"rendered":"https:\/\/taxolegal.com\/gstblog\/?p=1279"},"modified":"2021-12-02T09:05:17","modified_gmt":"2021-12-02T09:05:17","slug":"unclogging-the-judicial-system","status":"publish","type":"post","link":"https:\/\/taxolegal.com\/gstblog\/index.php\/2015\/12\/23\/unclogging-the-judicial-system\/","title":{"rendered":"Unclogging The Judicial System"},"content":{"rendered":"\t\t
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Unwarranted litigations have been ingrained in our judicial\nsystem. When it comes to tax appeals the scenario is no different. The\nGovernment is not only the biggest litigator but also the most unsuccessful\none. It is not that the Courts are against the revenue department, but, over\nthe time it is observed that majority of the departmental appeals should not\nhave seen the light of the day.<\/span><\/o:p><\/span><\/p>

There are so many appeals filed by the department which lacks\nmerits in the first place and thus they fail to hold ground in the courts. This\ncreates bottleneck in the judiciary. Realizing this, vide Instruction <\/span>F.No. 390\/Misc.\/163\/2010-JC dated\n17.12.2015, the Union finance ministry raised the monetary limit for filing\nappeals before Tribunal, High Court and Supreme Court. The CBEC as well as CBDT\nhas hiked the limit applicable to Department for filing of appeal before\nJudicial Forums. The Central Board of Excise and Customs has raised the\nmonetary threshold for Departmental appeals before Appellate Tribunal (CESTAT)\nfrom Rs.5 Lakhs to Rs.10 lakh and for appeals before High Court from Rs.10\nLakhs to Rs.15 lakh.<\/span><\/o:p><\/span><\/p>

While deciding the thresholds mentioned above, the duty involved\nshall be the decisive element. For example, in a case involving duty of Rs.8 lakh\nwith mandatory penalty of Rs.8 lakh, no appeal shall henceforth be filed by the\nDepartment before tribunal as the duty involved is within the limit of Rs.10\nlakhs.<\/span><\/o:p><\/span><\/p>

The Finance Ministry, in order to facilitate trade and resolve\ndisputes, has decided to withdraw all cases in High Courts and CESTAT where\nthere is precedent Supreme Court decision. Recently in just two days, the\nIncome-Tax Appellate Tribunal (ITAT) in Gujarat disposed of more than 1,500\nappeals in tax disputes over amounts less than Rs.10 lakh. It is important that\nother Income Tax Tribunals as well as the CESTATs take a cue from this and put\nan end to litigations as per new guidelines.<\/span><\/o:p><\/span><\/p>

Vide another Instruction issued from <\/span>F.No. 390\/Misc.\/67\/2014-JC dated\n18.12.2015, the Government has observed that there is large number of appeals\npending \/ filed in the CESTAT \/ High Court and it has been a matter of concern.\nTherefore they have decided to withdraw cases pending in High Court \/ CESTAT,\nwhere Supreme Court has decided on an identical matter and the decision has\nbeen accepted by the Department. In an environment in which retrospectivity was\nattached only to the taxation and not to tax reliefs or concessions, such a\nparadigm shift in approach is unprecedented and possibly a game-changing initiative\nheralding a new era in thoughtful litigation management.<\/span><\/o:p><\/span><\/p>

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It is agonizing to see the public money go down the drain in for\ndeciding small matters. This hike in monetary limits in litigation and the step\nto withdrawal of appeal where the apex court has already decided are more than\nwelcome. The government should also ensure that genuine cases are resolved at\npre-litigation stage itself. It will also save litigation costs from the end of\nthe assessee and will unburden the judiciary.<\/span><\/o:p><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Unwarranted litigations have been ingrained in our judicial system. When it comes to tax appeals the scenario is no different. The Government is not only the biggest litigator […]<\/p>\n","protected":false},"author":1,"featured_media":576,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"disabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-service-tax"],"uagb_featured_image_src":{"full":["https:\/\/taxolegal.com\/gstblog\/wp-content\/uploads\/2021\/10\/gstin20210118144318.jpeg",1000,600,false],"thumbnail":["https:\/\/taxolegal.com\/gstblog\/wp-content\/uploads\/2021\/10\/gstin20210118144318.jpeg",150,90,false],"medium":["https:\/\/taxolegal.com\/gstblog\/wp-content\/uploads\/2021\/10\/gstin20210118144318.jpeg",300,180,false],"medium_large":["https:\/\/taxolegal.com\/gstblog\/wp-content\/uploads\/2021\/10\/gstin20210118144318.jpeg",768,461,false],"large":["https:\/\/taxolegal.com\/gstblog\/wp-content\/uploads\/2021\/10\/gstin20210118144318.jpeg",1000,600,false],"1536x1536":["https:\/\/taxolegal.com\/gstblog\/wp-content\/uploads\/2021\/10\/gstin20210118144318.jpeg",1000,600,false],"2048x2048":["https:\/\/taxolegal.com\/gstblog\/wp-content\/uploads\/2021\/10\/gstin20210118144318.jpeg",1000,600,false]},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/taxolegal.com\/gstblog\/index.php\/author\/taxol_amyas2u3\/"},"uagb_comment_info":0,"uagb_excerpt":"Unwarranted litigations have been ingrained in our judicial system. When it comes to tax appeals the scenario is no different. The Government is not only the biggest litigator […]","_links":{"self":[{"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/posts\/1279","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/comments?post=1279"}],"version-history":[{"count":4,"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/posts\/1279\/revisions"}],"predecessor-version":[{"id":1283,"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/posts\/1279\/revisions\/1283"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/media\/576"}],"wp:attachment":[{"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/media?parent=1279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/categories?post=1279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxolegal.com\/gstblog\/index.php\/wp-json\/wp\/v2\/tags?post=1279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}