Dear professional Colleagues,
Hope everyone is doing great in their professional assignments. Winter has just arrived. There is large drop in temperature in some parts of the country. Stay safe and healthy.
We are still in hangover of the Varanasi Conference more particularly, the Dev Deepawali that we all had enjoyed together. I must say that Varanasi truly seems like an abode of the Gods, not just of temples. The city is often known as the City of Light and the Dev Deepawali is probably a manifestation of this very epithet.
It gives me immense pleasure to inform you all that the Foundation day had celebrated all over the country and flag of the Federation was hoisted in as many as fifty places. This was indeed a special day when the entire AIFTP family had a chance to reflect not only the beginnings of the Federation and its founders, but also on the significant development since the Federation’s inception. We had celebrated our history and revisited and reconnected with the continuing journey of the Federation. We celebrated the joy of learning as we developed in mind, body and spirit, and we celebrated the bond that we share with past and present members of the AIFTP Family.
Recently, the Supreme Court in the case of State of West Bengal & Ors. v. Calcutta Club Limited; reported in (2019) 70 GSTR 209 (SC) decided one of the most litigated issues relating to taxability of sale of goods/provisions of services by member’s club to their members. The ratio of this judgment would be applicable even under the GST regime in respect of supply of goods and/or services by member’s clubs or cooperative societies to its members. It is very clear that there are several loose ends which need to be plugged by making a harmonious interpretation of law. Although the wording of the law is important, the taxation law is gradually evolving towards economic and social justice also as envisaged in the Preamble and the Guiding Principles of State Policy adumbrated in Articles 38 and 39 of the Constitution of India. As such, whether GST shall be applicable in case of membership of our Federation and the delegate fees in Conferences also need to be examined in view of this pronouncement.
The Apex Court in another pronouncement upheld the constitutional validity of section 184 of the Finance Act, 2017, which empowers the Central Government to frame rules relating to appointment and service conditions of members of various tribunals. At the same time, the Court struck down the Rules already framed by the Central Government under section 184 and directed for formulation new rules. The judgment authored by the CJI Gogoi for himself, Justice Ramana and Sanjiv Khanna further observed that judicial impact assessment of tribunals was needed and directed the Centre to revisit the provisions of the Finance Act consulting with the Law Commission of India, if so needed. It was observed that the existing tribunals can be amalgamated on the basis of the homogeneity. However, Justice Chandrachud, who wrote a separate but concurring judgment, observed that method of appointment has impact on independence of judiciary. Keeping in mind that the tribunals have been conceptualized as a special body, he observed that the appointment is to be a legislative function. He re-minded the Government that the direction in L. Chandrakumar v. Union of India case for constitution of National Tribunal Commission as an umbrella organisation to oversee tribunals has not been implemented. The Court passed an interim order that the appointments of members of the tribunals should be carried out as per their parent Acts till the Centre comes up with new rules under section 184. The judgment of the Apex Court shall have great bearing on the independence of the Tribunals of the Country
The 22nd National Convention is going to be held on 13th, 14th and 15th December, 2019 in Mumbai. A large number delegates are going to participate in the event. We are looking forward to have you all in Mumbai and celebrate fellowship once again.
Thanking you all
With best wishes,
Dr. Ashok Saraf
Take up one idea. Make that one idea your life – think of it, dream of it, live on that idea.
Let the brain, muscles, nerves, every part of your body, be full of that idea, and just leave every other idea alone. This is the way to success.
— Swami Vivekanand