CESTAT
Overview:
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) dataset provides comprehensive information on cases filed and resolved within the tribunal, which deals with disputes related to customs, excise, and service tax laws. This dataset is essential for legal and compliance teams to manage case backlogs, navigate tax law complexities, and track litigation outcomes.
CESTAT Official Source Data
| Attribute | Details |
|---|---|
| Full Form | Customs, Excise, and Service Tax Appellate Tribunal |
| Departments Involved | Judicial, Legal, Compliance |
| Key Risks Identified | Case backlog and delays, Complexity of tax laws and frequent changes, Resource constraints |
| Focus Areas | Enhancing efficiency in case disposal, Strengthening legal research and knowledge management, Improving transparency and accessibility |
| Source | CESTAT |
| Period Source | 2014 |
| Compliance Framework | Monitors tax-related litigation processes, ensuring compliance with complex tax regulations |
| Used For | Litigation history, Defaulter & blacklist mentions, Promoter & related party quality assessments |
Data Management and Maintenance
The CESTAT dataset is updated as cases are filed or resolved. The fetching mechanism calculates the maximum token number state-wise, and inputs such as token number and year are used in the backend API. The data is incrementally fetched, updating old cases as well. The dataset is stored locally, with backup on S3 and MySQL, and the complete update process takes approximately 72 hours. The response time for individual queries is 1-2 seconds.
Compliance and Regulatory Framework
This dataset plays a crucial role in tracking tax-related disputes and ensuring that companies comply with tax laws and regulations. It helps assess the efficiency of the tribunal and the complexity of cases being handled, while also supporting legal transparency and resource management.