Government of India Central GST & Customs, Pune Zone
Ministry of Finance, Department of Revenue

आयुक्त केन्द्रीय जीएसटी (अपील्स 1) पुणे का कार्यालय 

OFFICE OF THE COMMISSIONER OF CENTRAL GST (APPEALS-I) PUNE

तीसरी मंजिल, एफ विंग, जीएसटी भवन, 41/ए , ससून रोड, पुणे - 411001.

F-Wing, 3^rd Floor, GST Bhavan, 41/A, Sassoon Road, Pune-411001.

 

 

PARTICULARS REQUIRED TO BE PUBLISHED

UNDER SECTION 4(1) (b) OF RIGHT TO INFORMATIION ACT 2005.

 

(I) THE PARTICULARS OF THE ORGANISATION, FUNCTIONS AND DUTIES :

1. Name of the Organisation : Central GST (Appeals-1) Pune Commissionerate. The Central Board of Excise and Customs, in exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) has appointed Commissioner of Central Tax, (Appeals-I) Pune as notified by the Notification No. 2/2017–Central Tax, dated 19.6.2017 w.e.f. 22.6.2017, issued by the Under Secretary, Govt. of India, Ministry of Finance, Central Board of Excise & Customs.

Jurisdiction:

The Commissioner of Central Tax (Appeals -I), Pune, the Additional Commissioner of Central Tax (Appeals-I), Pune and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioner of Central Tax Pune I & the jurisdiction for the Kolhapur Commissionerate. The Appeals-I Pune Commissionerate falls within the jurisdiction of the Chief Commissioner of Central Tax, Pune Zone.

(A) The territorial jurisdiction of the Principal Commissioner of Central Tax, Pune I is declared under Trade Notice No. 3/2017 dated 21.6.2017 issued by the Chief  Commissioner, Pune Zone, which is as under :

(i) Area of Junnar, Ambegaon, Khed, Shirur, Maval and Mulshi Taluka of Pune District, and  

 

(ii) Part of Haveli Taluka of Pune District comprising of PIN code numbers 411001, 411006, 411012, 411013, 411014, 411015, 411017, 411018, 411019, 411026, 411027, 411031, 411032, 411033, 411034, 411035, 411036, 411039, 411044, 411047, 411057, 411061, 411062, 412101, 412109, 412110, 412201, 412202, 412216, 412207, and 412307; and

 

(iii) Area of PIN Code 412202 falling in Haveli and Daund Taluka of Pune district in the State of Maharashtra; 

 

(B) Central Tax, Kolhapur Commissionerate :

Districts of Satara, Sangli, Kolhapur, Ratnagiri and Sindhudurg in the State of Maharashtra.

 

Office Address:    The office of the Central Tax (Appeals-I), Pune Commissionerate is situated at : F wing, 3^rd  floor, GST Bhavan, 41/A, Sassoon Road, Pune 411001.

 

Contact details : EPABX: (020) 26051836-840 (Extn : 4602 to 4606)

        Telefax : (020)26121082

                              Email id: puneappeals1@gmail.com

 

 EPABX: (020) 26051836-840 

 

2.  Functions:

The primary function of the organization is to receive and decide the appeals filed with the Commissioner/Additional Commissioner by the assessees and the department against the appealable quasi-judicial orders passed by the jurisdictional officers of the rank Additional/Joint/Deputy/Assistant Commissioners of the erstwhile Central Excise, Pune I Commissionerate, Kolhapur GST Commissionerate & the Pune–I CGST Commissionerate formed w.e.f. 22.6.2017. 

• The Commissioner is assisted by One Additional Commissioner, Five Superintendents and a few of the ministerial staff posted in the Commissionerate in receipt and disposal of the appeals and maintaining records.

 

(ii) Powers & duties of Officers & employees:

• The Commissioner is the first appellate authority under the provisions of Central Excise Act, 1944, the Customs Act, 1962, the Finance Act, 1994 & Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The Additional Commissioner is the first appellate authority under the provisions of Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The Commissioner (Appeals) is declared as the Head of the Department as per Order under letter dated 12.6.2017 & thus also has administrative powers for functioning of the establishment and is overall in charge of all administration, establishment matter of the Commissionerate.
• The Commissioner is subject to executive directions / instructions by CBIC & the Chief Commissioner, Pune Zone in matters related to administration & establishment.
• The Superintendents (Appeals, Tech. Admin. & A.O. Estt.) assist the Commissioner in the administrative & appellate functions resp. along with the help of the staff posted in following sections reporting to the Commissioner:
• Establishment Section: The Section is headed by Administrative officer (Group B Gazetted). The officer reports to Administrative officer (Estt.). This section is responsible for maintenance of service records, staffing position, issue of posting orders, and other matters relating to establishment.
• Administration section: This section is headed by Superintendent (Administration) (Group B Gazzetted). The officer reports to Additional Commissioner. This section is responsible for maintenance of inventory of dead stock and perishable articles and procurement and maintenance of furniture, office equipment, stationery and other articles for day to day office use, cleanliness of the office premises, Inward of dak & dispatch of orders in appeal and other correspondences. The section also looks after the implementation of the electronic data processing set up to be put in place &  requirements thereof .
• Accounts Section: The section is headed by Assistant Chief Accounts Officer (Group B Gazzetted). The section is responsible for preparation of pay bills, disbursement of pay and allowances, preparation of expenditure budget, monitoring of the grants received and passing of expenditure bills; custody & maintenance of service books, settlement of medical, TA, tuition fee and other claims of the officers, settlement of pension, etc. 
• Confidential & Vigilance Section: The Confidential & Vigilance section is headed by a Superintendent (Group B Gazzetted). He/She is required to assist the Commissioner in monitoring cases of complaints, corruption & any investigation thereof. He/She is also responsible for maintenance of confidential records & intimations of officers and monitoring & custody of Annual performance Appraisal Reports, Immovable Property Returns etc. and submission of all reports on vigilance & confidential matters.
• Technical Section: This section is headed by a Superintendent (Group B Gazetted). The officer reports to Additional Commissioner. The section conveys the policy circulars and instructions of the Govt. and the changes in laws & procedures received by the Commissionerate to the executive officers of the Commissionerate for their implementation or action, as required, the reports regarding statistical data of pendency positions, comments & reports on technical matters called for by the Zonal office. 
• Hindi Cell: This cell is headed by an Administrative officer, assisted by a Hindi officer who provide & assist translation of official documents from English to Hindi & vice-versa. The cell organizes meetings once in a quarter.  Hindi week & Hindi Day Celebrations are done by arranging competitions & giving away certificates to performers. Periodical Reports are prepared. 

3.     Procedure followed in decision-making process including channels of   supervision and accountability.

 

Decision making process: The appeals filed by the appellants and the department are received in duplicate and dated acknowledgement is given to the appellant. The appeal is entered in the appeal register in the prescribed format and appeal number is given.  The duplicate copy is sent to the respondent for filing of cross objections. The Commissioner/Additional Commissioner assigns the date/s for personal hearing which is conveyed to the parties by issue of a letter. Mandatorily, a minimum of three opportunities are given to the appellant by way of personal hearing before the case is decided. The proceedings in the personal hearing are recorded before the appellant and / or their authorized representative present during the hearing. The appellate orders are then passed as per the legal provisions and the findings are recorded in the order by the Commissioner/ Additional Commissioner. The order-in appeal number is allotted and the details of the order-in-appeal passed are entered in order in appeal register (prescribed format), the copies are then dispatched to all concerned.   

In respect of other correspondences received or information called for, the information is collected & the draft reply is prepared by the dealing officer viz. the Tax Assistant, Executive Assistant or the Inspector as the case may be and thereafter placed before Superintendent / Admin. Officer (as the case may be) and thereafter to Additional Commissioner & finally approved by Commissioner.

Supervision: The first Supervisory Officer is the Superintendent / Administrative Officer and the highest Supervisory Officer is the Commissioner in this office. The overall Control / Supervisory power is vested with the Commissioner. All the work done at the Commissionerate level is subject to inspection by the Zonal Chief Commissioner, CBIC, and Directorate of Inspection and Accountant General, as the case may be.   

Accountability: All the officers from the lowest rank of Hawaldar to the highest rank of Commissioner are accountable for the responsibility entrusted to him/ her as per the charge held by him/her.

 

4.      Norms set by it for discharge of its functions:

The Commissionerate follows the norms set out by Central Board of Indirect Taxes & Customs. 

 

Norms for day to day work:

All to discharge the work assigned to them.  No communication shall remain unattended for more than 7 days. No pendency of processing of any of the staff claims or correspondences is kept pending without action for more than 15 days, depending on priority.

 

Norms for Appellate function: 

As per the provisions of Section 35 A (4A) of the Central Excise Act, 1944, the appeals filed are, as far as possible, decided within a maximum period of six months. Under CGST Act 2017, wherever possible, appeals are to be disposed of within one year from the date of receipt of such appeal.  However in practice, the time limit varies depending upon the cases pending at any point of time.

5 .     Acts, Rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions (available on website www.cbic.gov.in)

 

1.        Central Excise Act 1944 & Rules made thereunder

2.        Customs Act 1962 & Rules & Regulations made thereunder.

3.        Finance Act 1994(for Service Tax) & Rules made there under.

4.        CBIC Manual of Supplementary instructions on Central Excise and Customs.

5.        Circulars issued by the CBIC.

6.        Instructions issued by the CBIC.

7.        Notifications issued by the Ministry of Finance on Excise, GST  and Customs Matters.

8.        Foreign Trade Policy.      

9.         GST Act & Rules made there under.

 

6.      A statement of the categories of documents that are held by it or under its control: 

 

1. Records of appeals filed before the Commissioner and Additional Commissioner
2. Records of orders in appeals passed by the Commissioner and Additional

      Commissioner

3.   Records of Inward Dak

4.   Records of outward Dak

5.   Records of Establishment matters 

6.   Records of Administration matters

7.   Records of Stores & Stationery

8.   Records of Books & publications

9.   Records of service books of staff

10.           Records of accounts / Pay bill register.

 

The above mentioned documents are maintained by respective sections headed by Superintendents/ACAO.

 

7.      Particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of its policy or implementation thereof. (Section 4(1)(b)(vii) of RTI Act, 2005):

The Meeting of the Regional Advisory Committee and Public Grievance Committee is held by the office of the Chief Commissioner, Pune Zone for all the Commissionerates under its jurisdiction for the consultation with or representation by the members of public.

8.        A statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public. (Section 4(1)(b)(viii) of RTI Act, 2005):

1.   Local Purchase Committee constituted on 04.07.2019 under Rule 155 of the General Financial Rules, 2017, comprising of three Superintendents for local procurement of furniture, office equipment, stationery and other articles of day to day office use.  This committee will be in existence till the time any of the officers is transferred.  In the event of transfer of any of the officers in the committee, a new committee will be constituted. The meetings of LPC are not open to public.

2.  Tenders for yearly basis for supply of services are made for annual maintenance contract, for computers and its peripherals, housekeeping services and vehicles and contracts have been given as under:

For Financial Year 2017-18:

a)    Annual maintenance contract for computers and peripherals – M/s. I.T.Point,

b)   Vehicles - M/s. Faster Tours & Travels,

c)    Cleaning and sweeping – M/s. Sapna Enterprises.

 

For Financial Year 2018-19:

a)  Annual maintenance contract – M/s. I.T.Point,

b)  Cleaning and sweeping – M/s. Sapna Enterprises.

 

For Financial Year 2019-20:

a)    Annual maintenance contract for computers and peripherals – M/s. I.T.Point,

b)   Cleaning and sweeping – M/s. Sapna Enterprises.

 

 

9.      A directory of its officers and employees. (Section 4(1)(b)(ix) of RTI Act, 2005):

Sr. No.	NAME OF THE OFFICERS	Designation
1	Shri Manoj Kumar	Commissioner
2	ShriBharat Navale	Joint Commissioner
3	ShriSavio Allan Lamb	Assistant Commissioner
4	Shri. G. Sivakumar	Assistant Commissioner (in-situ)
5	Shri. A.J. Dsouza	Assistant Commissioner (in-situ)
6	Shri Mahesh Ashok Vhatkar	Assistant Commissioner (in-situ)
7	ShriK..R. Ramamurthy	Superintendent
8	Shri J.N. Singh	Superintendent
9	ShriAmit Kumar Shrivastava	Superintendent
10	Smt. Sudha N, Iyer	Superintendent
11	ShriShirish B. Magare	Superintendent
12	ShriSagar J. Amane	Inspector
13	ShriSaurabh Kumar	Inspector
14	ShriIdrish Khan	Executive Assistant
15	Shri. PradeepYadav	Executive Assistant
16	Ms. NehaSolanki	Executive Assistant
17	ShriEdvin Irvin	Executive Assistant
18	ShriRajesh	Tax Assistant
19	Shri Mangesh G. Bet	Tax Assistant
20	Shri Love Gangwar	Steno Gr. I
21	ShriMohit Kumar	Steno Gr.II
22	Shri Anil A. Anpat	Driver Sp; Grade.
23	Shri P.S. Ingale	Head Havaldar
24	Smt.  Ujwala S. Mohite	Head Havaldar
25	Shri Ram Gopal	Havaldar

 

10.     Monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations. As per pay level

 

Sr. No.	Designation	Level
1	Commissioner	Level 14
2	Joint Commissioner	Level-12
3	Assistant Commissioner	Level 10
4	Superintendent	Level 10
5	Superintendent	Level 9
6	Superintendent	Level 8
7	Inspector	Level 7
8	Executive Assistant	Level 6
10	Driver Gr.I	Level 6
11	Tax Assistant	Level 4
12	Head Hawaldar	Level 4
13	Hawaldar	Level 1

11.     Budget allocated to each of its agency indicating the particulars of all plans, proposed expenditures and reports on disbursements made (Section 4(1)(b)(xi) of RTI Act, 2005) :

 

Total budget of Rs. 3,25,32,120/-  (upto March 2023) was allocated to the Commissionerate for the financial year 2022-23.  Disbursements are made on http://pfms.nic.in 

Total budget of Rs. 3,56,23,000/- (upto March, 2024)  has been allocated to the Commissionerate for the financial year 2023-24.  Disbursements are made on http://pfms.nic.in. 

Foreign and Domestic Tours : Budget allocation for this purpose for the financial year 2022-23 was Rs. 2,01,050/- and total expenditure was Rs. 2,01,050/-.  The allocation for the financial year 2023-24 is Rs. 60,000/-

12.     Manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes. (Section 4(1)(b)(xii) of RTI Act, 2005)

Not applicable.

13.     Particulars of recipients of concessions, permits or authorizations granted by it. (Section 4(1)(b)(xiii) of RTI Act, 2005)

Not applicable.

 

14.     Details in respect of the information, available to or held by it, reduced in an electronic form: (Section 4(1)(b)(xiv) of RTI Act, 2005)

Information available on website of Central Board of Indirect Taxes & Customs, New Delhi (www.cbic.gov.in) and  website of Central GST Pune Zone (www.punecenexcise.gov.in)

15)     The particulars of facilities available to citizens for obtaining information, including the workinghours of a library or reading room, if maintained for public use. (Section 4(1)(b)(xv) of RTI Act, 2005)

Information is uploaded on Central Board of Indirect Taxes & Customs, New Delhi (www.cbic.gov.in) and website of Central GST Pune Zone ( www.punecenexcise.gov.in )

16.   The names, designations and other particulars of the Public Information Officers. (Section 4(1)(b)(xvi) of RTI Act, 2005)

(a)  CPIO- Shri Srinivas Chakravarthy, Assistant Commissioner

EPBAX-26051838-40 EXTN-4520

 Email id puneappeals1@gmail.com 

 

(b)  Appellate Authority - Shri Shri Bharat Nawale, Joint Commissioner

      Tel No.- 020-29700083/

               Office Fax 020-26121082

      Email id puneappeals1@gmail.com

(c )  CAPIO - Smt Sudha N. Iyer, Superintendent, Superintendent

      Tel. No.- 020 – 26051856–Extn-4605

      Email id puneappeals1@gmail.com

17.   Such other information as may be prescribed. (Section 4(1)(b)(xvii) of RTI Act, 2005)

(i)  The senior officers are accessible to the assessees / public. The grievances / complaints  are looked into as per the existing mechanism of grievance redressal of Central Government organizations.

(ii)   For the Year 2022-23 , 36 RTI applications were received and redressed . From the April 2023 to September 2023,  80 RTI applications  were received and redressed. 

 (iii) No parliament question was received during the year 2022-23 and during the period From April 2023 to June 2023.

 

18.     No. of employees against whom Disciplinary action has been proposed / taken (Section 4(2) of RTI Act, 2005)

 

           There are no disciplinary cases pending against any of the officers posted in this Commissionerate.

 

 

                                                                                                                  Sd/-

                                                                                                       (Manoj Kumar)

                                                                                            COMMISSIONER (APPEALS-I)

                                                                                                     CENTRAL TAX, PUNE

 

 

List of contacts Appeals-I

CENTRAL TAX APPEALS-I, PUNE COMMISSIONERATE  LIST OF CONTACT NUMBERS OF GAZETTED OFFICER AND E-MAIL ID FOR COMMISSIONERATE Email id puneappeals1@gmail.com
Formation	Name	Designation	Office Address	Contact No.
Central Tax, Appeals-I, Pune Comm’rte.	Shri Manoj Kumar	Commissioner	F-Wing, 3rd Floor, GST Bhavan, 41/A, Sassoon Road, Pune-411001	020-26120001
	ShriBharat Navale	Joint Commissioner	-do-	020-29700083
	Shri. G. Sivakumar	Assistant Commissioner (in-situ)	-do-	020-26051839 (Extn.  4606)
	Shri. A.J. Dsouza	Assistant Commissioner (in-situ) (Admn.)	-do-	020-26051839 (Entn. 4603)
	Shri Mahesh Ashok Vhatkar	Assistant Commissioner (in-situ)	-do-	020-26051839 (Entn. 4604)
	ShriK..R. Ramamurthy	Superintendent	-do-	020-26051839 (Entn.  4609)
	Shri J.N. Singh	Superintendent	-do-	020-26051839 (Entn.  4605)
	ShriAmit Kumar Shrivastava	Superintendent	-do-	020-26051839 (Entn. 4604)
	Smt. Sudha N, Iyer	Superintendent (Tech, CPIO)	-do-	020-26051839 (Entn. 4604)
	ShriShirish B. Magare	Superintendent	-do-	020-26051839 (Entn. 4604)