1. There is no wonder that the Registration and Return Modules are great success, because they were initiated by all assesses to avoid physical interface between officers and factories and the online transactions were found to be convenient for them. Moreover, the ACES project was launched with a view to achieving the following objectives:
a. Realize revenue in an equitable and efficient manner,
b. Facilitate trade and industry by creating climate for voluntary compliance with maximum transparency of administration.
c. Reduce the cost of transaction for the assesses through electronic transmission of documents or online transaction.
d. Combat revenue evasion, commercial frauds.
e. Above facilities are enhanced by unbiased open handling of documents by all officers.
f. Centralized processing is done for transactions and the documents are in the central server.
g. Officers’ performance is assessed by the system.
h. Reports are centrally generated with a need to obviate manual preparation of reports to avoid inaccuracy
i. All Audit findings, SCN’s, Orders, etc. are stored and retrieved centrally.
j. Issues and pendancies are not lost sight of due to transfer of officers or re-organisation of offices.
2. With all the above advantages toeing the line of future prospects, yet, the above modules could not be pushed for implementation – what is noticeable here is that assesses have accepted and welcomed the online transactions and made it successful while departmental officers could not implement their own internal workflow like exports, audit, and adjudication ! It is the situation all around, in all Commissionerates.
3. On the other hand, taking up all these modules and thrusting them on the officers is also not easy on account of some difficulties here and there in some workflow movement or report-generation in the above modules. But, the impasse here is that unless officers work and find out the problem live, unlike officers in System Directorate who are not handling live transactions, the software people who need continuous feedback cannot improve upon the difficulties or remove the defects. If the officers demand that after removing the difficulties only, they can handle the workflow, then it is a case of vicious cycle; like in the case of CERA not agreeing to close the audit-paras before the SCN is adjudicated whereas our officers asking them to drop it since SCN is issued !