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1.7 Principles of natural justice
Acknowledgements and Dedication
This work is attempted as a responsibility to bare mistakes committed over several years and share the illumination that followed the initial disappointment when cases were lost. It has taken more years to learn from mistakes which could easily have been learned from a teacher. But mistakes have been the most-sincere teacher of all, in this field of tax litigation. And Revenue has made no small contribution in imparting knowledge and understanding about tax litigation, with innovative interpretation canvassed every time. Special thanks to Mahaveer, Srikanth (Shriky) and Srikanth (Balki) for all the support and encouragement over the years. Starting practice was because there was no firm then which saw the potential in indirect taxation, unlike today. And the need was to offer every area of expertise in one firm. Gratitude to everyone in JCSS for being there and quietly making invaluable contribution. There are too many friends to name all. Today, there are so many young professionals launching themselves into the deep-end of tax practice that they could do well with some pointers to take this ‘bull by the horns’ and locate the areas of deep study needed to develop mastery in the field of tax litigation. Tax professionals often suffer from the burden of misplaced loyalties – to Client (taxpayer) or Revenue (tax Officers). Over the years, this one thing has become clear that loyalties must be to the ‘law’ and to the ‘craft’ that each professional exerts. There is a generation that has arrived who cannot be left to fault the ones before for failing them by not letting them in on these pointers, which can still be learnt by committing mistakes begrudgingly. This is generation is better, smarter and more motivated to serve society altruistically, with the field of tax litigation being their canvas. This work is dedicated to them. And if it was worthwhile, to pass it forward!
