CMA Final · Direct Tax Laws and International Taxation · Grievance Redressal
A taxpayer, Ms. Meera Iyer, has two issues: (i) a refund of Rs 40,000 delayed for months after processing, and (ii) disagreement with an addition of Rs 3,00,000 made in her assessment order. Which pairing of remedies is most appropriate?
The delayed refund is an administrative matter for grievance redressal, while the Rs 3,00,000 addition is a dispute on merits that must be challenged through statutory appeal against the assessment order. Reversing these remedies would misuse the grievance mechanism, which cannot decide assessment merits.
- AIssue (i) through grievance redressal; issue (ii) through statutory appeal against the assessment orderCorrect
- BIssue (i) through statutory appeal; issue (ii) through grievance redressal
- CBoth issues only through grievance redressal
- DBoth issues only through a writ petition at the Supreme Court
Explanation
Delayed refund is a service/administrative matter suited to grievance redressal. The addition of Rs 3,00,000 is a dispute on merits and must be challenged by statutory appeal. Reversing the pairing, as in the second option, misapplies the remedies.
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