के (cid:3)ीय सूचना आयोग Central Information Commission बाबा गंगनाथ माग(cid:18), मुिनरका

Baba Gangnath Marg, Munirka नई िद(cid:24)ी, New Delhi – 110067 File No: CIC/CCEBH/A/2023/648696 Abhay Kumar Jain .….अपीलकता(cid:18)/Appellant VERSUS बनाम PIO, Office of The Principal Commissioner, CGST And Central Excise, Indore Commissionerate, GST Bhawan, Manikbagh Palace, Indore – 452014 ….(cid:29)ितवादीगण /Respondent Date of Hearing : 16.01.2025 Date of Decision : 29.01.2025 INFORMATION COMMISSIONER : Vinod Kumar Tiwari Relevant facts emerging from appeal:

RTI application filed on : 13.03.2023 CPIO replied on : 12.05.2023 First appeal filed on : 31.05.2023 First Appellate Authority’s order : 18.07.2023 2nd Appeal/Complaint dated : 15.10.2023 Information sought:

The Appellant filed an RTI application dated 13.03.2023 (online) seeking the following information:

“After getting prior approval from Honourable Chief Commissioner, Customs & Central Excise, Bhopal Zone Bhopal, the Dy. Commissioner (AUDIT), Customs, Central Excise & Service Tax, Hqrs Indore vide letters C.No.IV(16)A/23/Misc./STN-I/13-14/1891 dated 09.05.2014 and C.No.IV(16)A/23/Misc./STN-I/13-14/4562 dated 18(24).06.2014, appointed M/s Abhay Kumar Jain & Co., Chartered Accountants, 78, Jaora Compound, Indore (M.P.) as Chartered Accountants (under the provisions of section 14A of the Central Excise Act, 1944), for conducting Audit of M/s Mahle Engine Components India Pvt. Ltd., (Unit-I), Pithampur.

After completion of audit and submission of audit reports, following bills for charging fees were raised and submitted for payment on 05.12.2014 & 27.01.2015 respectively. Details of bills are as below:

S.No. Invoice no./Date Bill Amount in Rs. Remarks

1.52/05.12.2014 1,05,000/- For the year 2009 2.86/27.01.2015 1,65,000/- For the year 2010 3.87/27.01.2015 1,55,000/- For the year 2011 4.88/27.01.2015 1,49,000/- For the year 2012 5. 89/27.01.2015 1,42,000/- For the year 2013 TOTAL: Rs.7,16,000/-

Thereafter, from 27.01.2015 to 20.02.2023, I requested through letters fifteen (15) times for payments, but I could not receive any payment till date.

Sir, I Abhay Kumar Jain is a Partner of Chartered Accountant firm M/s Abhay Kumar Jain & Co.. In this connection, under RTI Act, 2005, the following information is desired:

1. What is the time-limit for payments of bills, after receiving in Customs, Central Excise & Service Tax, Indore?

2. What is the present status of payment of above bills?

3. Whether there is provisions/rules to pay interest for delay on payment?

4. What is the procedure to get payments of above bills?

5. How & when I can get the payment of above bills, after restructuring of department?”

The CPIO furnished a reply to the Appellant on 12.05.2023 stating as under:

“1. There is no such time limit. Before payment of the bills, the proper compliance on various points like stipulated provisions of GSR, 2017, eligibility of payment and sanction of the competent authority etc. is necessary.

2. The subject bills were issued by the firm in the month of December, 2014/ January, 2015, therefore, the matter of payment of bills was referred by this office to the payment concerned authority i.e Office of the Commissioner (Audit), CGST & Central Excise, Indore, for disposal at their end for the reason that Audit Office became a separate Commissionerate w.e.f October, 2014 hence liability of payment comes upon Audit Office.

3. No such provision. In some cases, payment may be delayed for want of proper and necessary compliance on various points like stipulated provisions of GFR, 2017, eligibility of payment and sanction of the competent authority etc.

4. In view of facts mentioned at Point No. 2, payment of bills will be possible after decision at the point that who will be the payment concerned authority.

5. The same reply as given above for Point No. 4.”

Being dissatisfied, the appellant filed a First Appeal dated 31.05.2023. The FAA vide its order dated 18.07.2023, upheld the reply of CPIO.

Feeling aggrieved an