- India’s biggest tax reform, Goods and Services Tax (‘GST’) will turn four on July 1, 2021. The journey of GST was not as seamless as it was expected. In just 4 years, we witnessed
- multiple changes, litigations, compliance complexities and remedy against such grievances is still a mystery.
- To deliberate on various aspects of GST including taxability, input tax credit, refund, compliances, and role of technology, NITYA Tax Associates (‘NITYA’) is organizing GST Colloquium – 4 Dimensions of 4 Years’ Journey, starting from June 29, 2021 to July 2, 2021. The event will be graced by eminent industry leaders and practitioners who would be sharing their valuable insights.
- As a part of four-day series, NITYA is organizing an article writing competition for law students. It is well said: ‘There is no better way to exercise the imagination than the study of the law by Ralph Waldo Emerson.
- Having said that, objective is crystal clear. NITYA wants students to pen down their creative thoughts in interpreting four-year-old GST law.
Topics (select any one for writing an article)
- Constitutional validity of constitution of GST Appellate Tribunal, AAAR, AAR and NAA
- Powers, Functions, Responsibilities of GST Council vis-à-vis validity of its recommendations, requirement of ratification of recommendations, nature of recommendations on specified issues (Mandatory or Directory)
- Territorial nexus for levy of GST with special reference to taxability of transactions like ocean freight on CIF transactions, Merchanting Sale
- True tests for determining Composite & Mixed Supply under GST laws including analysis of position under foreign laws
- Denial of input tax credit for non-payment of tax by supplier: Constitutional Debate, Past Jurisprudence and Correct Legal Position
- Constitutional validity of prohibitions in availing ITC under Section 17(5) of the CGST Act
- Students from the 3rd, 4th and 5th semester in a five-year law course and 2nd year & final year in a three-year law course can participate.
- Joint submission and co-authorship not acceptable.
- Last date of submission: June 28, 2021
- Registration: No registration fees. Submission of article to be deemed as registration.
- Word limit between 1500 – 3000 words (excluding footnotes).
Article to be submitted in word format only. It must have following:
- Proof of author having met eligibility criteria with College ID Card
- Self-declaration by participant of original work in all respects
- Self-certificate that work has not yet been published or otherwise put in the public domain
Page 2 onwards:
- Title of article
- Summary of article in not more than 250 words with following:
- Author’s Name
- Contact Number
- College Name and Address
- Email ID for future correspondence
- Bank details (Name of Bank, Branch Name, Account Holder Name, Account Number, IFSC Code)
- Article write up
- Font should be Arial 10 pt. with 14 pt. spacing along with page numbers on top right corner.
- Footnotes should be on the same page with full reference of citation / authority / reference etc. wherever applicable.
- Article should be original with not more than 20 percent plagiarism.
All submissions to be made in an electronic form at firstname.lastname@example.org.
- Each article must reﬂect participant’s own research, writing and original thinking.
- Articles will be evaluated based on the choice of topic, original thinking, grasp of subject and articulation skills.
- Copyright infringement/plagiarism shall result in automatic disqualification. NITYA reserves right to recall prize if it is later discovered that the article suﬀered from copyright infringement/plagiarism.
- All copyright in the article will vest with NITYA. NITYA reserves the right to publish the same on NITYA’s website with due acknowledgement to the participant.
- Each participant can submit only one article.
- The decision of NITYA shall be final and binding on all participants.
- The queries, if any, must be sent latest by June 24, 2021 at email@example.com.
- Queries sent thereafter will not be entertained.
Announcement of Results
- NITYA will share the registration link of the event on email addresses as provided by the participants.
- If the participants are unable to join, we request you to inform us on above mentioned email address.
- Results to be declared during our 4th day of event i.e. on July 2, 2021 starting at 12 PM.
- 1st: Rs. 10,000
- 2nd: Rs. 7,500
- 3rd: Rs. 5,000
About the organizer
NITYA is a boutique law firm specializing in the entire spectrum of Indirect taxes, International Trade & Allied laws. NITYA comprises a team of 50+ professionals including Lawyers and Chartered Accountants. The members possess vast and varied experience of working in renowned professional services firms in the area of Indirect Taxes, International Trade & Allied laws. NITYA provides services to clients from a wide range of industries including automobile, automobile components, FMCG, consumer durables, e-commerce, information technology, infrastructure, logistics, media and several others.