CV 1 – GST Learning Series

25-03-2020 CA Madhukar N Hiregange, Adv Naveen Kumar K.S

Now that we are stuck at home in addition to bonding with family, exercising, we can empower ourselves a bit. We have started an internal learning by partners, experts and qualified in our office.

In this series will share what was the insight on each topic in brief gained by me in the form of bullet points. Am sure it would be useful. First Session was on Drafting of Opinions, replies and appeals- presented by Advocate. Naveen Kumar KS.

1.      Importance: Someones liberty maybe impacted ( financial) if we are wrong; there would be future implication if we draft or comment on agreements/ contracts; it maybe questioned by revenue; examined by courts; receiver to understand fully- not partly; their misconceptions /incorrect understanding corrected…

2.      All opinions/ replies etc to be self verified – be ruthless in questioning own draft.

3.      If facility for independent verification possible- Vetter to be ruthlessly compassionate.

4.      What you think gets communicated. Spend time on thinking at least 40% on what to write and what is written( revise).

5.      Facts are sacrosanct- they can be different from the settled cases!!

6.      Understand the business/ activity of client fully- web site, images, association web sites, past disputes..

7.      Examine documents for activity/ transaction to be examined– oral statements maybe incorrect/ misleading..

8.      Draft to be simple, , clear, understandable by all who may read.

9.      We can improve by writing concisely, sequence properly,

10.  Approach depending on type of communication can be aggressive, toned down, balanced, polite.

11.  SCN- every point rebutted- otherwise presumption that one has accepted.

12.  Audit replies- brief- no need to provide ammunition for probable SCN.

13.  Old files/ cases read in detail give insights. [ now that we all have a forced time off- maybe a good time]

14.  Always follow editing / review by others.

Books suggested to be read: We the people/ We the nation- Shri Palkivala, Word Power made easy- Norman, Roses in December, Legal Eagles,