The advice to clients in GST needs study and analysis of the judicial decisions in the earlier laws like Central Excise, Service Tax and Local VAT. The decision in Customs [ old and current] would also be relevant to understand some of the concepts. Some insights were provided by CA Rajesh Kumar TR which are shared hereunder:
1. Judicial precedents lay down the principle or rule to be followed by lower forums. Judicial discipline requires the hierarchy of courts to be followed.
2. In opinion/ replies settled precedents would have more strength. Cases which maybe reversed by higher courts would be counter productive.
3. Precedent could be of:
- binding nature ( can be applied to your case) or
- of persuasive value( can be adopted) or
- Overruled (Lower court view not agreed) or
- Distinguished ( aspect – rationale not applicable)
- Upheld ( Lower court decision agreed) or
- Maintained ( status quo continued)
- Per incurium( Issues touched on though not a subject matter of matter should not be relied on in normal course)
4. Understanding and using appropriately would lead to quality and consistency in opinions, replies, appeals.
5. It would be easier to explain to the adjudicating/ appellate/ judicial authority the concepts with evidence and not merely ones personal view.
6. Read the law without pre conceived ideas. [ maybe from old law- what up/ google references] Bias restricts the understanding and does not allow absorption. Repeated reading makes one get clarity.
7. Read the Supreme Court / High Court cases completely and thoroughly – issue wise. Avoid reading the head notes- see the para reference and understand the arguments by respondent/ defendant and Courts for coming to a conclusion.
8. Examine what was followed from earlier, what was distinguished, what was relied on. Come to the logic- rationale.
9. There would some case laws which are more referred as per the practice. More focus as likely to be discussed more often.
10. The wealth of distilled information available can provide alternatives, defences, grounds which ones mind may find difficult to arrive at. There is no need to reinvent the wheel.