CBIC Expedites Pre-GST Litigation in Bengaluru Zone
Order Issued:
The Central Board of Indirect Taxes and Customs (CBIC) has issued Order No. 06/2025 on November 28, 2025, to assign specific appellate cases filed on or after July 1, 2017, under the Central Excise Act, 1944, and Finance Act, 1994, to designated Central Excise Officers.
Purpose:
This order aims to expedite the resolution of pre-GST litigation, reduce pendency, and strengthen the adjudication mechanism for legacy indirect tax disputes. It reflects the CBIC’s commitment to:
Early resolution of legacy tax disputes.
Enhancing ease of doing business.
Improving institutional efficiency in tax administration.
Scope:
The assignment covers appeals filed after the implementation of GST but pertaining to legacy Central Excise and Service Tax matters. These appeals involve assessees from diverse sectors such as manufacturing, software services, education, real estate, hospitality, logistics, and more.
Zonal Assignments in Bengaluru:
Pending appeals have been systematically allocated to specific Commissioners of Central Tax (Appeals) in the Bengaluru Zone:
Shri Badari Prasad M.V., Commissioner of Central Tax (Audit-I), Bengaluru: Assigned the first batch of cases, including assessees like M/s Sumukha Projects and Industrial Needs, M/s Brightpath Technologies Services Pvt Ltd, and M/s Vistamind Education Pvt Ltd.
Shri Imamuddin Ahmad, Commissioner of Central Tax (Audit-II), Bengaluru: Assigned a major portfolio covering numerous cases across technology, consultancy, construction, advertising, and services industries.
Shri Md. Shamshad Alam, Commissioner of Central Tax (Appeals-II), Bengaluru: Assigned a large number of appeals, including matters relating to corporates, LLPs, and individual proprietorships.
Next Steps:
The Chief Commissioner, CGST & Central Excise, Bengaluru Zone, has been directed to inform all appellants about these new assignments and ensure necessary administrative actions are taken to facilitate the process.
Source :- off-odr-06-2025