Hyderabad: Supreme Court Judge Justice Ujjal Bhuyan underscored the imperative of a balanced approach in tax enforcement, advocating for the protection of individual liberties while ensuring the integrity of revenue collection mechanisms.
He addressed the full-day National Tax Conference, organised by the All India Federation of Tax Practitioners (AIFTP), South Zone, with support from the Telangana Tax Practitioners Association and the Federation of Telangana Chamber of Commerce & Industry (FTCCI), at FTCCI in Red Hills on Saturday.
Justice Ujjal Bhuyan, Judge, Supreme Court of India, was the Chief Guest, and Justice Alok Aradhe, Chief Justice, High Court of Telangana, was the Guest of Honour. They opened the Conference by lighting the lamp along with the office bearers of the AIFTP.
Giving his keynote address, Justice Ujjal Bhuyan shared his personal experiences as a Judge of the Mumbai High Court and the landmark judgments on arrest provisions of GST under section 69 and property attachment provisions under section 83 of GST Law. He narrated to the hall full of over 400 advocates, tax practitioners, and tax consultants his experiences as a Judge in Mumbai High Court on the arrest. He stated while no court in the country was giving bail to the arrested, they have granted bail based on the principle that the officers who have the power to arrest a person shall also record the reason before arresting the person. His judgment in the Mumbai High Court paved the way for similar judgments in granting bail on property attachment. He stated that it will infringe the right to privacy of the person and it shall be exercised by the officer concerned very judiciously. He recalled the provision of the Prevention of Money Laundering Act, 2002 (PMLA) compared with sections 69 and 83 of the GST law and stated that these stringent provisions of law given to officers will have a profound impact on the business. He also stated that the power shall be exercised in such a way that the business is not crippled.
Ujjal Bhuyan said it is always a pleasure to come back to Hyderabad, which is like a homecoming. I have sweet memories of this place. The people of Telangana are kind, he said.
Justice Alok Aradhe, Chief Justice of Telangana High Court, said tax is the critical pillar of a civil society. The government imposes taxes to run the machinery of the state. It fulfils the social and economic growth of society. Tax is a vast subject. It is a complex and rapidly changing one. Quoting Chanakya, an ancient Indian polymath, philosopher, economist, jurist, and royal advisor, he said taxes from the citizens must be collected in such a way as honeybees collect nectar from the flowers, gently and without inflicting pain. He wished the conference would effectively exchange ideas and harness collective wisdom for the advancement of public good through reasonable and respectable practice.
The conference was organized in Hyderabad after an 8-year gap. It discussed Understanding Sec.43B(h): Section 147 and 148 from 1.4.2021: A Welcome Bliss or disguised Bane; Analysis of Input Tax Credit, U/s 16 (2) and 16 (4) & Recent Landmark decisions under GST.
Giving his welcome address Nagesh Rangi, Chairman of the Conference Committee, said the illiterate of the 21st century will not be those who cannot read and write but those who can’t learn, unlearn and relearn. The national conference came to the city after a gap of many years. The purpose of this conference is to disseminate knowledge both on direct and indirect taxes. The year 2026 will be the golden jubilee year of AIFTP.
Meela Jayadev, President of FTCCI, said the conference is about keeping members abreast of the developments in the laws, which keep changing. The FTCCI has been demanding that the Telangana State Government increase the threshold limit for GST to Rs 40 lakh turnover as in many states from the current Rs 20 lakh, Meela Jayadev, President, FTCCI, reminded the audience and the learned experts in the audience.
K Narsing Rao, President of the Telangana Tax Practitioners Association, said 400 delegates from across India were participating in the conference.
Dr. Ramaraju Srinivas, Chairman of AIFTP South Zone, hoped that delegates would have an in-depth understanding of the laws and issues surrounding direct and indirect taxes at the end of the conference. Tax implementation is complex. It needs to be simplified. The conference theme is “Legal & Ethical Dimensions in Taxation.”
Irshad Ahmed, Chairman of the GST and Customs Committee of FTCCI, said we have our share of memories of GST, which is now seven years in the journey. The GST practitioners have been looking forward to the setting up of The GST Appellate Tribunal, which is long overdue and represents a specialized authority formed to resolve GST-related disputes at the appellate level.
Sameer S. Jani, National Deputy President of AIFTP, spoke of 3es—education, ethics, and excellence—as a way forward for the profession. As tax practitioners, we supplement the government’s efforts.The last conference held in Hyderabad was in 2015. Now the conference returned to the city after eight years. (INN)