Date – 2023-10-30
On October 28th and 29th, 2023, the National Judicial Academy, Bhopal, conducted a national workshop focusing on the regime of Goods and Services Tax (GST) and other indirect taxes. The workshop was designed for High Court judges across India and featured nearly 20 participants from 13 High Courts, ranging from the High Court of Jammu & Kashmir and Ladakh in the north to the High Court of Kerala in the south.
Mr. Justice Mohammed Shafik (High Court of Madras) and Mr. Ramakrishnan Viraraghavan (RK), Barrister, UK, and Senior Advocate at the Supreme Court of India, served as resource persons in a session on ‘Input Tax Credit.’ Additionally, Mr. K. Vaideeshwaran, Advocate at the High Court of Madras, and RK led a session on ‘Emerging Challenges in the GST Regime.’
These sessions provided an opportunity to share ideas and present new perspectives to an audience with a combined judicial experience exceeding 100 years, and when considering their experience as advocates before elevation, over 200 years. The focus was on debating first principles and understanding the rationale behind the law and case law, rather than merely citing sections and cases.
Engaging the judges and ensuring they leave the session with actionable insights for their own courts was a key objective. The ultimate reward comes when a judge later mentions how a session has helped in their judicial practice, providing immense and priceless satisfaction.