CBIC to launch Samay App to quicken up Tax Appeal Resolution and Reduce Litigation Time

The Central Board of Indirect Taxes and Customs (CBIC) plans to launch a new mobile application called ‘Samay’ in an effort to improve efficiency and shorten the time required for tax appeals.

The app is intended to provide officials with fast updates on the progress and disposition of tax appeals by tracking cases throughout the litigation process.

The ‘Samay’ app will be significant in capturing all outstanding orders at multiple levels, including adjudicating authorities, the Customs, Excise, and Service Tax Appellate Tribunal (Cestat), and High Courts.

It will also offer information on the status of review orders, showing whether they are being processed at various levels or are awaiting processing at the commissionerate level.

CBIC officials are optimistic that the use of ‘Samay’ will drastically cut litigation time, providing a more simplified approach to resolving tax appeals. Zonal heads will be able to assess how long it takes their staff to resolve issues, with monthly reminders sent out afterwards.

The app was officially launched at the National Coordination Meeting last month, and it will be available to officials on January 15. The app’s user-friendly interface will include comprehensive summaries of all cases and rulings, providing valuable guidance to officials on the legal position on specific demands.

A top CBIC official emphasised the app’s focus on lowering litigation time, stating that the technology incorporated in ‘Samay’ will be critical in attaining this goal. The software is expected to improve transparency and accountability in the tax appeals process, allowing officials to track case progress more effectively.

The complex procedure of settling allegations against GST taxpayers involves numerous layers, beginning with the adjudicating officer and going via the appellate authority (commissioner of appeals) before reaching tribunals. According to revenue department data, as of March 31, 2023, Cestat had around 80,000 pending cases, with an average pendency duration of 4-5 years.

CBIC seeks to revolutionise tax appeal handling by utilising technology and giving real-time information via the ‘Samay’ app, resulting in a more speedy and transparent resolution process that benefits both the department and taxpayers.