Officers across the Customs, Central Excise and GST wings say the delay in issuing regular postings after promotions has created administrative uncertainty, career stagnation and operational bottlenecks within the country’s indirect tax administration.
According to officials familiar with the situation, the problem is now beginning to affect both morale within the cadre and the quality of administrative functioning.
Delays after promotions trigger unease
The concern stems from a large backlog in postings at multiple levels. A number of officers promoted to senior ranks such as Chief Commissioner, Director General and Principal Chief Commissioner are yet to receive formal assignments months after their elevation.
The issue extends to the field as well, where a significant number of officers promoted to the rank of Assistant Commissioner are still awaiting postings, creating gaps in the functioning of GST and Customs formations across the country.
Within the service, officers say the uncertainty around placements has triggered resentment, particularly among those who expected new roles after promotions but remain in limbo.
Senior officers holding multiple charges
The delays have also led to an unusual administrative situation in which a limited pool of senior officers is handling several key responsibilities at once, raising concerns about overburdened leadership.
“The delays are leading to senior officers being over-burdened, which is leading to a compromise of quality,” a senior official said, highlighting the strain caused by prolonged additional charge arrangements.
One of the most prominent examples cited by officials is the Directorate General of GST Intelligence (DGGI), the main investigative arm for GST evasion. The agency has not had a full-time Director General for about five months. The charge is currently being handled by the head of the Directorate of Revenue Intelligence (DRI) on an additional basis.
The situation has become even more complex after the officer handling both these responsibilities was promoted as a Member of the CBIC, effectively leaving him to manage three crucial assignments simultaneously.
Officials say such arrangements, while sometimes necessary for short periods, are now continuing for months due to delays in regular postings.
Key zones running under additional charge
The impact of the posting backlog is also visible across several major field formations that handle significant GST and customs revenue.
For instance, one officer is in-charge of Chief Commissioner overseeing Delhi CGST , Delhi Customs and CGST Jaipur as well, effectively managing three major jurisdictions simultaneously.
Similarly, the Chief Commissioner of CGST Panchkula and CGST Chandigarh is with one officer, reflecting the shortage of regularly posted senior officers.
Another example cited by officials is in the southern region, where the Chief Commissioner of CGST Chennai is also holding charge of Chennai Customs.
In the eastern and southern belt, the Chief Commissioner of CGST Visakhapatnam is also managing the charge of CGST Hyderabad.
Officials say these arrangements cover some of the busiest tax jurisdictions in the country and managing multiple formations simultaneously can stretch administrative capacity.
And there are many more such examples, claimed officers.
Leadership gaps in critical wings
The delays have also left certain important wings and zones functioning without regular heads. Officers say this could affect enforcement coordination, particularly in areas such as GST intelligence and customs investigations.
The CBIC plays a central role in administering Goods and Services Tax enforcement, customs duties and anti-evasion operations. Leadership continuity is considered crucial for managing investigations, compliance drives and revenue mobilisation.
Officials warn that prolonged reliance on additional charge arrangements can slow decision-making and reduce the effectiveness of supervision across formations.
Morale concerns and career uncertainty
Within the IRS (C&IT) service, officers say the delays have also had a psychological impact, as promotions traditionally come with new responsibilities and leadership roles.
Instead, many officers are finding themselves waiting months for assignments while a few senior officials continue to shoulder multiple roles.
Some officers also point to a perception that certain key or influential postings remain unfilled for extended periods, though these claims have not been officially confirmed.
The situation, officials say, has led to growing discomfort within the cadre.
Administrative and revenue implications
Experts note that CBIC’s functioning is critical to India’s indirect tax system, which includes GST collections and customs enforcement. Delays in filling leadership roles and distributing responsibilities evenly can create administrative inefficiencies.
As the department handles complex investigations, trade facilitation and revenue monitoring, officers say timely postings are essential to ensure smooth functioning.
For now, however, the combination of vacant posts, delayed placements and senior officers handling multiple critical assignments continues to underline the unease within the indirect tax administration.
