Dynamics of Practice

1.1 Tax Practice may appear, from a distance, to be lucrative and effortless whereas it is not so primarily on account of the cumulative effect of the following factors:

a) Ever changing Tax Laws: As a Tax Practitioner, one should keep abreast with the latest amendments;

b) High Expectations of Clients: Rightly or wrongly, the expectations of clients are too high and unrealistic and he, unless made to appreciate, would treat his tax practitioner as 24x7 single window clearances for all his apprehensions, anxiety, tax compliances and problems.

c) Pressure on time: One of the toughest task for the Tax Practitioner is balancing professional career with personal and social life.

d) Dealing with conflict: Any conflict, disagreement or difference of opinion has to be sorted out - be it with a client, departmental authorities and staff. There are time tested tools and techniques for dealing with it.

e) "Our personalities are expressed not only by what we do but by the way we do it. Non-verbal signals like facial expressions, body language and tone of voice tell others more than we realize about the kind of people we are." - Your Personality & Potential - Dr. Glen Wilson.

f) "Every problem contains the seeds of its own solution" - Stanley Arnold.

g) Some useful Tips:

(i) Think, don't react - When difficulty strikes, the tendency is to panic or to be upset, even to be resentful. One must discipline himself to be calm in his thinking. He must cool it. For the mind cannot think when it is hot; only when the mind is cool will it produce those rational, factual concepts that lead to solutions.

(ii) Don't react, respond -

• Keep yourself calm and composed;
• Be receptive;
• Keep track of your emotions, reactions and even body language.

(iii) Let him speak and ventilate -

• Be soft on the people, hard on the problem;
• Attack the problem, not the person;
• Listen, listen and listen;
• Let him express and explain;
• Acknowledge the importance of his issues and concerns;
• Seek clarity by asking open questions;
• Understand the problem and possible cause for his perspective;
• Express your position and concerns assertively, but not aggressively;
• Even if you cannot break the ice, how about more time?
• Look for a win-win outcome - where needs and concerns of both are respected.

h) Specialised Areas of Tax Consultancy -

• In real life situation, neither "U" turn is possible nor is retake permissible. One has to decisively close his options at the earliest to the best of his advantage;
• For making accurate, precise and timely decision, expert advice is necessary;
• Illustrative list of a Specialised areas of Tax Consultancy and Diversity;
• Obtaining Registration under allied laws;
• e-filing of Income-tax/GSTRs/Appeals under GST/Company Annual Returns;
• Appeals before various forums like ITAT/NCLT/NCLAT/ GSTAT;
• Filing of Writ Petitions or Special Leave Petitions.

1.2 Appearance before authority:

The following persons can appear before the authorities as provided in Section 116(2) of the CGST/APGST Act, 2017:

• Relative of the person or regular employee of the person;
• An Advocate;
• Chartered Accountant;
• Cost Accountant;
• Company Secretary;
• Group-B Gazetted Officer of the Commercial Taxes Department or Union Territory or Board;
• GST Practitioner;
• For appearance, the above persons should be authorised in this behalf by the person in Form GST PCT-05 or Vakalatnama.

1.3 Appearance before authority shall not be, if:

a) A person convicted of an office under CGST/APGST Act, 2017;
b) An insolvent;
c) An insane;
d) An Advocate/Chartered Accountant/Cost Accountant/Company

Secretary or GST Practitioner found guilty of professional misconduct

"Success in life depends on action, that is, on what you do, and no what you feel or think, and the price of success is hard word….Industry, concentration, self-reliance, a result will, added to integrity or character, are the chief passport to success and these are within the reach of every active bran." Sir MokshagundamVisweswaraya.

Om SarveBhavantuSukhinah, SarveSantuNir-Aamayaah, SarveBhandraaniPashyantu, MaaKashcid-Dukkha-Bhaag-Bhavet, Om ShaantihShaantihShaantih! - Upanishad Mantra.

Meaning - (OM! May All Be Happy, May All be Free from illness, May All See what is beneficial, May No one suffer).

"As human beings, our greatness lies not so much in being able to remake the world…as in being able to remake ourselves".

"You may never know what results come of your action, but if you do nothing there will be no result" - Mahatma Gandhi.

"An investment in knowledge always pays the best interest" - Benjamin Franklin.

"Learning is a treasure that will follow it's owner everywhere"

Hon'ble Lady Ms. Justice Indira Banerjee, Supreme Court of India, advice to young practitioners:

1. When you get a brief, be fully prepared. Read the brief carefully in detail from the back sheet till the end, and find out the answer to every question that could arise.
2. Make a list of dates with corresponding page numbers and written notes of arguments. Look up the law.
3. Be ready with precedents. Only cite those judgments which are relevant and to the point.
4. Be punctual in Court, properly groomed and courteous.
5. Be respectful to the Court, but you need not be subservient to the Court.
6. Do not mislead the Court, have a professional approach. Be honest. Never lie before the Court.

What does a judge expect from Advocates? narrated by Hon'ble Mr. Justice Akil Kureshi (Judge Retd.)

a) Prepare on facts well;
b) Don't submit before the Court that matter is not prepared;
c) Gain the confidence of the Court with your submission of correct facts and behavior;
d) Give correct advice to clients;
e) Always respect the opposite pleader;
f) Point out the weak points in the case and accordingly advice the client;

Professional ethics, etiquettes and court craft as advice by Senior Advocate Sri. N. Venkataraman, Additional Solicitor General, before Supreme Court of India. (Source is youtube).

a) Professional skill is only possible with Senior's Association;

b) Keep your eyes and ears open to the court and watch the great lawyers while they advance arguments;

c) One should like a sishya (disciple) be a shadow of his Guru. True sishya (junior) is a replica of Guru (senior).

Disclaimer: The contents of this article are for the educative information and does not constitute or purport to be an advice or opinion in any manner. The information provided is not intended to create an attorney - client relationship and is not for advertising or soliciting. The author does not intend in any matter to solicit work through this piece. He is not responsible for any error or mistake or omission in this piece of information or for any action taken or not taken based on the contents of this material.