Dear Brothers & Sisters,
Happy Dhanteras and Happy Diwali to all my brothers and sisters of AIFTP. It is indeed fascinating to greet when everyone is relaxed and in a festive mood. It is good that the work deadline is over. We have recently noticed that Rajasthan High Court and later Guwahati High Court have directed the authorities to consider the request for extension of time for making statutory compliances under the various taxing statutes. No doubt in view of natural calamities and new GST law it was difficult for everyone to meet the deadlines be it professional or business.
Fortunately 2018 being election year for three States the Government had a positive response and extended the time for audit and I.T. Returns. The result of extension of time for GST is yet to be seen when pursuing this communiqué.
The question still reminds us at large that should the judiciary give direction to pass speaking order on request for extension of time made by organisation. To my mind it is purely executive function and judiciary has no role in it. The extension of time for compliances has far reaching effect on the working of Government functionaries, everything is postponed the inward revenue of the State may cause delay in ongoing welfare projects.
The discretion for extension of time has no prejudicial functions involved; it is purely executive consideration requiring application of mind on serial aspects.
We have seen in several cases that even judiciary is not able to adhere to the timeline recommended for disposal of important cases as set in the order of Supreme Court and the plea is that State High Courts are not administratively subordinate to the Supreme Court. My intention is not to criticise the orders of the Courts for consideration of application for extension of time but it is to initiate a healthy and intellectual debate on this issue in view of independence of the Constitutional functionaries and their area of operation. Leaving it at that.
Friends, I request all of you to participate in the Prayagraj Conference on 23rd and 24th of November at Allahabad and a chance to have holy dip at Sangam. All out efforts are being made by the organisation to make it a memorable event. However, I shall be missing the chance to meet you all as I shall be out of India during that period.
I request you also to be ready for the mega event of Guwahati National Convention of AIFTP on 21st and 23rd December. Dr. Saraf and team is working hard day and night to make it historical event in the life of AIFTP with galaxy of judges and specially Chief Justice of India Hon’ble Shri Justice Ranjan Gogoi to be present to bless us at inaugural function. The registration has crossed 700 and many more are expected till 28th October, the deadline fixed by the organizers.
I trust you all must be participating.
With best wishes and chance to meet at Guwahati. Take good care of yourself and family.
Ganesh N. Purohit