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CMA Final · Direct Tax Laws and International Taxation · Grievance Redressal

A taxpayer complains on the e-filing portal that a refund due for the last tax year has not been issued for several months despite a processed return. Which nature best describes this complaint under the Department's grievance mechanism?

A delayed refund is a service-delivery grievance. The taxpayer can raise it with the jurisdictional officer and escalate it through the Department's grievance portal. It is not an appeal against an assessment order, an advance ruling request, or a prosecution matter.

  1. AA service-delivery grievance that can be lodged with the jurisdictional officer and escalated through the grievance portalCorrect
  2. BAn appeal against an assessment order, to be filed only before the Tribunal
  3. CA request for an advance ruling
  4. DA prosecution complaint against the assessee

Explanation

Delay in refund is an administrative or service-delivery issue, handled through grievance channels with the jurisdictional officer and escalation. It is not an assessment order requiring a Tribunal appeal, nor an advance ruling matter. Prosecution applies to offences by the assessee, not the taxpayer's complaint.

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