Nodal Committees formed by AP Govt to examine high-pitched / unreasonable demands by Assessing Officers

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Andhra Pradesh Government has issued a Circular No. GST/36/2018 dated August 13, 2018 which constitutes  a Nodal Committee at Visakhapatnam, Vijayawada, Guntur and Kurnool to deal with high pitched / unreasonable demands under APGST Act, APVAT Act, CST Act and other Acts administered by Commercial Tax Department.

Primary objective of the Committee shall be examination of grievances of taxpayers on account of such demands raised by Assessing Officers for various reasons, and submission of report to Chief Commissioner of State Tax, Said reasons may inter alia include non-observance of principles of natural justice, gross negligence in following due procedures, misinterpretation of law, lack of knowledge of judgments, and non-application of mind.

The Appellate Authority shall give first priority for disposal to cases identified by said Nodal Committee, while the Chief Commissioner may call for explanation of concerned Assessing Officer & initiate appropriate disciplinary action and also issue time-to-time alert notes on the basis of compilation of Nodal Committee so as relieve taxpayers from unnecessary litigation and distress.

However, cautions that said Nodal Committee cannot be considered as an alternative or an additional Appellate Channel, and that communications with Chief Commissioner shall be purely internal & administrative in nature, gist of which will not confer any legal right on the taxpayer.