MARCH 22, 2023

By Vijay Kumar

NEARLY five centuries ago, William Shakespeare in his Henry VI said, "The first thing we do is, let's kill all the lawyers'. Even after four centuries, this pithy phrase has become one of his most famous witticisms, used to disparage the legal profession, or at least portray the ubiquitous caricature of the crooked, overpriced, lawyer. But some believe that it was actually in praise of the lawyers, as Justice John Paul Stevens in his dissenting opinion in Walters v. National Ass'n of Radiation Survivors, observed, "a careful reading of that text will reveal, Shakespeare insightfully realized that disposing of lawyers is a step in the direction of a totalitarian form of government".

Are lawyers relevant in the new 'Artificial Intelligence' age?

In the "Glorious Forty years of CESTAT" function in New Delhi on the 18th of this month, Justice Sanjeev Sachdeva of the Delhi High Court gave a scintillating presentation on technology waves in the Indian judicial system.

A few quotes from his speech. (You can hear the full speech at https://www.youtube.com/watch?v=f1iPIryJzg8 )

I've been a judge for about 10 years now and I've never used paper in 10 years. Delhi High Court started digitization in 2008-2009. As a lawyer I used to bring a laptop to the court. I still remember a stage when in 2011 or 12, Supreme Court banned laptops in the court; the only reason was that when a query was put by the judge the lawyer would open up his laptop and start searching.

When lockdown happened in 2020, Delhi high court was not shut for a single day; we all locked down in our homes but we could operate; we had to change some systems; we had to change the filing system; we would accept petitions on email; lucky for us we had systems in place and all the judges were operating from their homes; not a single judge took off; everybody was operating from home.

Technology can reduce processing time, expedite transfer of file, reduce on site storage of files; we don't know how many square feet of space we freed up in the high court by digitizing records.

I had about 90 cases that day and I said let me time it as to how much time I'm spending reading a physical file; so the timing I was doing was picking out the file from the basta, opening the thread, closing the thread and putting it back was taking me a minute and a half per file. So, 90 into minute and a half was the time I was spending at home a day just doing that manual work of opening and closing. In a digital click of a button, go to the next click, go to the next and, I don't even need to look at that file but in a physical file I have to actually open it, see what is in it. Now in a physical file you can't highlight it. at least judges can't because that's original record, we can't tamper with the original record; now you can underline, you can make a note on the file and by just clicking on the bookmark, the files are all indexed now; we are used to those flags on the side; supposing the flag goes away!

On the lighter side, the judge had two cartoons in his presentation.

Summing up the day's proceedings, Senior Advocate Mr. Vikram Nankani mentioned, "there's an excellent book written by an English Professor Dr Richard Susskind which says 'end of lawyers'. I'm not scaring everybody here but ...

The End of Lawyers?

In 2008, Richard Susskind wrote a book titled "The End of Lawyers?" in which he predicted that technology and automation would change the legal profession. How does it apply to Indian tax lawyers in 2023? With no GSTAT in sight, we are all surviving with remnants of the past and what do we do if technology wipes us out?

In his book, Susskind argued that the legal profession would undergo significant changes due to technological advancements, including the increased use of online services, artificial intelligence, and automation. Susskind predicted that many routine legal tasks would be automated, leading to a decrease in the demand for lawyers.

Susskind also predicted that technology would lead to a shift in the role of lawyers, from traditional legal advisors to legal knowledge engineers who design and implement legal systems. This seems to be interesting; our National Law Schools will start a degree course on Legal Engineering and lawyers will have degrees like 'Bachelor of Legal Engineering". Or will Engineering colleges start courses on Legal Engineering. Already one of the IITs has a degree course in Law.

If Richard Susskind were to write his book "The End of Lawyers?" in 2023 specifically in relation to Indian lawyers…..

"Yes, the robots are coming to take our jobs!"

But in 2023, it seems like we lawyers in India are safe.

Plus, we do look good in those black robes, right?

Honestly, I don't think we have much to worry about, at least as long as our GST invoices cannot be matched by machines and those mobile GST check posts are active on the roads. Out taxmen will work overtime to ensure that lawyers survive.

And do you remember the old telephone directory? Our tax law books are thicker than them and about as exciting to read!

So, while technology may continue to change the way we work as Indian tax lawyers, I don't think we need to worry about being replaced by robots - just yet.

The End of Lawyers: Will India Survive Without Tax Lawyers?

I hear another voice - the end of lawyers.

Yes, you heard it right: the end of lawyers, as we know them, may be approaching faster than you think. But don't worry, I'm not here to scare you or gloat about your obsolescence.

I don't mean that all lawyers will disappear from the face of the Earth, or that they will be replaced by robots with laser beams. I mean that the role and status of lawyers in society, and the way they practice law, will undergo significant changes due to various technological and social factors. These factors include the rise of AI and machine learning, the democratization of legal information and services, the changing expectations of clients, and the evolving regulatory and ethical frameworks that govern the legal profession.

Now, you may wonder why tax lawyers, in particular, are so vulnerable to this shift. Taxation generates a lot of revenue and litigation, which means that it attracts a lot of attention. As a result, tax laws and policies are constantly evolving, sometimes in response to global or local trends, sometimes in reaction to specific incidents or crises, and sometimes for no apparent reason.

The End of Lawyers: Future of Indian Tax Lawyers

Ah, the good old days. When lawyers were respected members of society, known for their eloquent speeches and their unwavering commitment to justice. These days, lawyers are more likely to be known for their exorbitant fees and their questionable ethics.

Have you ever tried to argue with a computer? It's impossible. They're always right, and they never get tired or grumpy. And that is why the end of lawyers is inevitable.

Picture it: instead of hiring a lawyer to represent you in court, you simply log on to a website and answer a few questions about your case. Then, the website generates a hilarious, meme-filled argument that's guaranteed to win over the judge. It's like having your own personal comedian and legal advisor rolled into one!

Of course, there are some downsides to this brave new world of tax law. For one thing, it means that a lot of lawyers will be out of work. But … Come on, these are the people who charge us thousands of rupees an hour just to read a document.

And let's not forget about the other benefits of technology. With machines doing all the heavy lifting, we can finally focus on what really matters: making money. No more wasting our time on legal minutiae. We can spend our days doing what we do best: chasing the almighty rupee.

So, there you have it. The end of lawyers is coming, and it's going to be hilarious. No more boring courtrooms, no more tedious legal documents, no more dry tax lawyers. Instead, we'll have machines that can make us laugh and save us money. And really, what more could we ask for?

Let's all raise a glass to the end of lawyers. May they rest in peace, along with their outdated legal textbooks and their overpriced suits. And may we all embrace the brave new world of technology, where the machines are always right and the jokes are always funny. Cheers!

What am I doing? Here I am, a tax lawyer, typing away on my keyboard, while lawyers all over the world are fearing for their jobs.

For years, tax lawyers have been the go-to experts for individuals and businesses looking to navigate the labyrinthine tax laws in India. They've been the ones to pore over endless pages of legal jargon, interpret complex rules, and find loopholes to save their clients money. But all that is changing now. Thanks to advances in technology, tax lawyers are slowly becoming obsolete.

In all seriousness, the rise of technology in the legal profession is a double-edged sword. On the one hand, it's making legal services more accessible and affordable for everyone. On the other hand, it's putting a lot of skilled professionals out of work. But as with any major technological shift, there will be winners and losers. The key is to adapt and embrace change, rather than fight it.

In the CESTAT function, Mr. PRV Ramanan, a former Member of the CBEC observed, 'technology is all right but technology or digitalization is not our goal; as such, our goal is something different -'

And Justice Sachdev concluded with, Steve Jobs said people who are crazy enough to think they can change the world are the ones who actually do.

Let me give the last word to Richard Susskind - all lawyers, unless they are retiring today, are tomorrow's lawyers.

Until Next week