CBDT fixes Vivad Se Vishwas Scheme target for field officers as 100% disputed tax demand cases fulfilling eligibility condition
The Direct Tax Vivad Se Vishwas Bill, 2020 has been introduced in the Parliament. The scheme will come in force after enactment of the Bill.
Earlier CBDT had conveyed that the performance of field officers in respect of ‘Vivad Se Vishwas Scheme‘ shall be an essential factor in finalising their Annual Performance Appraisal Reports (APARs) and shall also be an important factor in determining their future postings.
Accordingly , CBDT has fixed the targets to be achieved by the field officers in respect of ‘Vivad Se Vishwas Scheme’
To assess the performance of the field officers, the target has been fixed at 100% of the cases with disputed tax demand which fulfil the eligibility conditions under the said scheme.
- Benefit of ITC accrued under UP VAT Act after introduction of GST Act 2017 – SLP admitted
- Mounting auto rickshaw body on chassis, amounts to new product – Supreme Court
- Registration u/s 12A granted without applying tests laid down by Apex Court set aside
- In absence of satisfaction recorded for penalty u/s 271D, penalty couldn’t be levied
- GST Act requires personal hearing either on request, or when adverse order is contemplated
