What does mean creation of Institute of GST Practitioner of India, we have Institute of Chartered Accountants of India, Bar Council of India, Institute of Company Secretary of India, Institute of Cost & Accounts of India etc which all are providing sufficient training to their member, have their own code of conduct, also must pass out written exam with various commercial law.
still sir you think that all the members of this Institute should be disqualified and new Institute should be open. it is not matter of equal equal opportunity, it is the matter of standard which we are setting mean lower or upper. sir you are talking about tax payer should not allowed to his regular employee or relatives in any proceeding. why, who is paying tax and who will decide to appear ? who know the better case employee or relative or sub contracted Tax Practitioner ? so stop writing such article and raise your standard of service, client will automatically come to you if you provide correct advice.
I find that misinterpretation of the law is apple of discord. Tax practitioners other than CA, CMA, CS & Advocates are practicing law as authorized by Sec 288 of IT Act and respective provisions of CST, VAT, Excise & Service Tax laws and not under respective professional laws. Moreover audit under various tax laws is not only of the facts of case, but also has to be reconciled with the books of accounts maintained by the tax payer for the purpose. It is pertinent to note that only companies under companies act are required to maintain the books of accounts in a particular manner, follow some policy, procedures, accounting standards, get audited, present financial statements in a particular form, publish reports etc. Hence all tax payers other than companies do not actually require to maintain accounts to pay and file tax returns. I am not favouring CA or CMA or commerce graduates, but the real problem is maintenance of accounts by every tax payer that is opposed heavily in the name of privacy, civil liberties etc. Therefore my suggestion is that every tax payer be required to submit certified or audited financial reports along with return of income, GST, wealth etc so that it may be scrutinized by authorities with help of registered tax practitioners with it. Every tax Practitioner will get equal opportunity then and shall have to know all related matters of law he is practicing in.
Here allowing CAs only is indeed attracious perception that section can be deleted under doctrine of severability by the relevant high court under any writ under art 266 if filed by the affected,if rightly argued before a division bench sir,
Obviously, sound reasoning and sound logic contributes to the grounds of the facts in any matter for adjudication by any court; if the statute fails the facts of a case, then statute fails in any court.
When so , only common sense is the qualification alone allowed him to be an MLA or MP, so common sense is the right qualification is presumed, after all there is no regulation what 'business',one can run ? if one has investing abilities then he can promote his business, that man only contributes to Exchequer by way of taxes mostly, all others by some kind of services they earn of which income they pay taxes to the government, if he has no services income he pays nothing as taxes is it not?
Here, one needs to note, law makers under what qualification guidelines they are allowed to be the law makers in the legislatures?
Sir, Advocacy depends on one who can plead any matter in a reasonable manner, so obviously any literate who if confident can argue the matter like we allow the 'in-person' ; when so , besides under appearing 'in person', there is no qualification stipulation; in person he can appear even in the Supreme court; if he has confidence on any person to appear as his agent, he can entrust that work, after all the out come is the risk taken by him.
it should be addressed by the Ministry of finance and concerned GST council by making suitable amendments in the GST ACT, and take all the professionals confidence to pass this provision, your article is one of the eye-opener for many of us.
Damodhar - CA, LLB, Bangalore
article has beautifully written.author focused on more practical issues.
Its practically impossible for CAs do the daytoday works of a client.
In india most of the small and medium business more depending on sales tax practioner.
Unless govt makes some effort to recognise the existing system. otherwise the whole GST concept will fail.
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