CESTAT's M.M. Pratibhan Addresses DGGI Annual Conference

By A Staff Reporter: Shri M.M. Pratibhan, Member (Technical) of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, delivered a significant address at the DGGI Annual Conference 2024. His session, titled “Building Blocks for Successful Investigation: What Ails in Show Cause and Adjudication Proceedings? Need for Safeguards and Precautions,” provided valuable insights into the investigation process and procedural challenges.

In his address, Pratibhan discussed the essential components required for effective investigations, emphasizing the importance of a robust framework to ensure thorough and successful outcomes. He outlined common issues encountered in show cause notices and adjudication proceedings, highlighting areas where the process often falters.

The session also addressed the need for implementing safeguards and precautions to mitigate risks and enhance the efficiency of these legal processes. Pratibhan’s insights aimed at improving procedural standards and ensuring that investigations and adjudications are conducted with greater accuracy and fairness.