Page 40 - GSTL_20th August 2020_Vol 39_Part 3

J72 GST LAW TIMES [ Vol. 39
“Faceless e-assessment and e-appeals, selection of cases for assessments
through data analytics and artificial intelligence, and random assignment of cas-
es to tax officials should further aid in ensuring an objective and transparent de-
termination of cases,” said Gautam Mehra, Partner and Leader (Tax and Regula-
tory), PwC India.
[Source : Business Standard, New Delhi, dated 14-8-2020]

Modi to launch tax portal today — Transparent taxation to
ease compliance, refunds
Prime Minister Narendra Modi will launch online platform Transparent
Taxation, aimed at easing compliance and expediting refunds for the benefit of
honest taxpayers, on 13-8-2020.
The platform will carry forward direct tax reforms, following several
measures taken by the Central Board of Direct Taxes (CBDT) to aid taxpayers,
said officials.
The CBDT reduced the corporate tax rate last year to 22% from 30% for
existing companies and 15 % for new manufacturing units.
[Source : The Economic Times, New Delhi, dated 13-8-2020]

Physical hearing of cases in SC to resume in two weeks
In a big relief to some 15 lakh lawyers reeling under Financial Hardship
due to limited functioning of the judiciary only through video-conferencing dur-
ing the pandemic for the last five months, the Supreme Court on 12-8-2020 ap-
peared set to resume limited physical hearing of cases on a trial basis after two
weeks while also continuing with virtual Courts.
A Seven-judge panel consulted top medical experts and interacted with
Bar leaders M.K. Mishra, Dushyant Dave and S. Jadhav before zeroing in on a
hybrid system that would include opening of three Courts with necessary pre-
cautions for physical hearing of long-pending matters, while continuing to adju-
dicate fresh matters through video-conferencing. Sources in the SC and Bar bod-
ies said medical experts were sceptical of immediate restart of physical hearing.
Physical hearing to be held in 3 Courtrooms
Sources said they advised the panel, comprising Justices N.V. Ramana,
Arun Mishra, R.F. Nariman, U.U. Lalit, A.M. Khanwilkar, D.Y. Chandrachud
and L. Nageswara Rao, to go slow, given the chances of a spike in COVID-19
cases with migrant workers returning to their workplaces in cities.
The experts also said since most judges were over 60 and carried co-
morbidities, it would be inadvisable to rush to a full scale resumption of physical
hearing. But Dave and Jadhav insisted on resumption of physical hearings by
next week, even though Mishra said that it would be better to take a calibrated,
low-risk approach for a gradual resumption of physical hearing of cases keeping
in mind the safety of lawyers, litigants, staff and judges.
The Committee was informed that to maintain safe distance between two
Courtrooms, one Courtroom each in the three wings could be identified for phys-
ical hearing. It was told that it could take up to three days to get each room ready
with proper sanitisation, ventilation and glass partitions.
After taking into consideration the views of all concerned, the Commit-
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