Laws should be used judiciously before making arrests: Justice Bhuyan

Hyderabad: Supreme Court judge Justice Ujjal Bhuyan said that the extraordinary powers given under GST law should be used judiciously in order to ensure that business does not get rippled. He explained how the Bombay High Court had paved the way for granting bail to some accused in GST cases. The process itself should not become a punishment before an accused is found guilty, he said.

Justice Bhuyan was addressing the National tax conference after inaugurating it at the FTCCI hall in Red Hills here on Saturday. Organised by the All India Federation of Tax Practitioners (AIFTP), South Zone, in collaboration with Telangana Tax Practitioners Association and FTCCI, the event returned to Hyderabad after eight years.

Over 400 advocates, tax practitioners and tax consultants attended the event that was also graced by the Chief Justice of Telangana High Court Justice Alok Aradhe.

Justice Bhuyan shared his experiences as a judge of the Bombay High Court and the landmark judgments on the arrest under the provisions of GST law (Section 69) and property attachment provisions under Section 83. He stated that courts were giving bail based on the principle that the officers who have the power to arrest a person shall also record the reason before making the arrest.

“The Bombay High Court paved the way for similar judgments in granting bail on property attachment. Arrest infringes on the right to privacy of the person and it ought to be exercised judiciously by the officer concerned. The provisions of the Prevention of Money Laundering Act, 2002 (PMLA) compared with sections 69 and 83 of the GST law are stringent provisions as they can have a profound impact on the business, which should not be crippled,” he said.

Justice Bhuyan, a former Chief Justice of the Telangana High Court, said that being in Hyderabad felt like homecoming. “I have sweet memories of this place. The people of Telangana are kind,” he said.

Meanwhile, Justice Aradhe said that tax was a critical pillar of civil society. Tax is a vast and complex subject that is changing at a rapid pace.

Quoting Chanakya, Justice Aradhe said that collection of taxes must be similar to the manner honeybees collect nectar from flowers-gentle and devoid of pain.

The conference discussed Sec. 43B (h); Section 147 and 148 from 1.4.2021; U/s 16 (2) and 16 (4) and recent landmark decisions vis-à-vis GST law.

Nagesh Rangi, chairman of the conference committee, said that the illiterate of the 21st century will not be those who cannot read and write but those who can’t learn, unlearn and relearn.

He pointed out that 2026 will mark the golden jubilee year of AIFTP.

Meela Jayadev, president of FTCCI, said the conference was endeavoured to keep their members abreast with the developments across the legal firmament.

FTCCI has been demanding the state government to increase the threshold limit for GST to Rs 40 lakh turnover like it prevails in many states, from the current Rs 20 lakh, he said.

K. Narsing Rao, president of the Telangana Tax Practitioners Association, Dr. Ramaraju Srinivas, chairman of AIFTP (SZ), Irshad Ahmed, chairman of GST and customs committee of FTCCI and Sameer S. Jani, national deputy president of AIFTP also spoke on the occasion.