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

Which of the following is a typical subject matter that a taxpayer can raise as a grievance with the tax department's grievance redressal mechanism?

Typical grievances concern administrative and service matters, such as delays in processing returns, refunds or rectification applications, and portal difficulties. Matters of law, such as constitutional validity or setting aside Tribunal orders, are outside this mechanism and must be taken to the appropriate court or authority.

  1. ARequest to reopen a concluded assessment on the ground that the law is unfair
  2. BDelay in processing a return, refund or rectification application, or a service-related complaintCorrect
  3. CChallenge to the constitutional validity of a provision
  4. DReversal of a Tribunal order

Explanation

Grievance channels handle service and processing issues such as delays in returns, refunds, rectification and portal problems. Challenges to validity, Tribunal orders and reopening of assessments belong to courts or statutory authorities.

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