MAY 20, 2020

By Vijay Kumar

ONCE, Lord Indra got upset with farmers and he pronounced that there would be no rain for 12 years and they won't be able to produce crops. Farmers begged for clemency from Lord Indra, who then amended his curse and declared, "Rain will be possible only if Lord Shiva plays his Damaru." Lord Indra secretly requested Lord Shiva to not agree with the farmers' plea. When they arrived to plead their case, Shiva said that he would play the damaru after 12 years.

The disappointed farmers decided to wait for 12 years. But one farmer was regularly digging, treating and putting manure in the soil and sowing the seeds even with no crop emerging. Other farmers were making fun of that farmer. After three years of the same, the other farmers asked him why he was wasting so much time and energy despite knowing that there would be no rain for quite some time.

He replied, "I know that crop won't come out but I am doing it as a matter of ‘practice'. After 12 years I will forget the process of growing crops and working in the field, so I must keep doing it so that I'm fit to produce the crop the moment there is rain after 12 years."

Hearing his argument, Goddess Parvati praised his version before Lord Shiva and said "You may also forget playing the Damaru after 12 years!"

The innocent Lord Shiva in his anxiety, just tried to play the Damaru, to check if he could….and hearing the sound of Damaru, immediately there was rain and the farmer who was regularly working in the field got his crop emerged immediately while others were disappointed.

It is the practice which keeps on making us perfect.

We become even diseased or old just because we don't practice.

Practice is the essence of quality survival.

So, let lockdown lift after 2 weeks, 2 months or 2 years. Whatever trade or profession we are in, keep sharpening our skills, practice with what we have, upgrade our knowledge.

Don't wait for rain, that is the lock down to be lifted and then start something… focus on our skills today, upskill yourself so that you are ready to meet the challenges.

This old story was tweeted by Dr. Subramanian Swamy recently.

It is seen that many of our lawyers and consultants have been busy planting and upgrading skills and tools during the lockdown. There have been too many webinars that one just couldn't catch up with. Many of them have even run out of topics and were searching for ideas to discourse on. Good that the professionals are ready or getting ready for the battles ahead. I hope the trade and the taxmen on whom the professional has to depend are also honing their skills. Maybe in a couple of weeks, the action will unfold.

Live with GST:

Everyone is now reconciled to the fact that we have to live with COVID; there is no choice. We have learnt to live with GST; it shouldn't be difficult for us. We cannot expect any major changes or simplification in GST. We have to live with it as it is. We can do it. We have the experience of nearly three years. But once business limps back to somewhere near normalcy, we will have litigation - plenty of it. A government hungry for taxes and a business community starved of funds is not exactly an ideal combination. Maybe the government can show some small mercy and establish more courts to deal with all the avoidable litigation we are surely going to get into. In GST, as of now, we don't have a Tribunal. Even the Tribunal as a concept is under a litigation cloud. Should COVID be another reason to clog our High Courts? Can we do something about this, before we open up our business?

For a change, the government can try this challenge. For any case that goes to a High Court or the Tribunal on a question involving law or procedure (cases other than evasion), the Government will immediately issue a circular accepting the taxpayer's contention and the same would be applicable all over India immediately, with no further questions, clarifications or litigation. And the Government will not appeal against any order of the Tribunal or High Court. Let this system work for five years and I am sure the government will not lose any revenue. Let us also abolish the Authority for Advance Ruling and the Anti-profiteering Authority. And maybe we can also close down the several Directorates working under the CBIC. Let the businessmen be allowed to do business peacefully for a couple of years and then you can collect all your taxes gleefully. Notices, recovery, attachment, arrest etc., can wait. Let businessmen be treated as partners in the progress of this country and not adversaries.

In the midst of all this Covid chaos, the government notified the retrospective amendment of Section 140 of the GST Act, which was meant to undo adverse (for the revenue) decisions of High Courts. Let us put an end to tax terrorism and in tune with covid norms, let the government maintain an arm's distance reducing that long arm of the law out to pounce on the taxpayers.

Until next week