CESTAT President retires
CESTAT President Justice Goda Raghuram retires today after three years of distinguished service in the Tribunal.
When he was appointed in March 2013, DDT 2058 05.03.2013, wrote,
Justice Raghuram was heading the Tax Bench of the AP High Court for quite some time. A No-Nonsense Judge, Justice Raghuram had been a judge of the High Court for the last 14 years. His command over tax matters is commendable and he is recognised as an expert in Constitutional Law. A strict but kind judge, who would give a patient hearing to the Lawyers appearing before him, but would not budge an inch as far as the Law or procedure is concerned, Justice Raghuram brings to the CESTAT experience of a tax expert and sagacity of a Solomon.
CESTAT is not really in good shape and badly needs a respectable leader, which we hope Justice Raghuram would eminently provide. With the appointment of Justice Raghuram as President of CESTAT, assessees and advocates of Andhra Pradesh are hopeful of a CESTAT Bench at Hyderabad, which it seems is already sanctioned, but for which the former President Justice Ajit Bharihoke was not very keen.
Well, in these three years, he was able to establish three new benches at Hyderabad, Allahabad and Chandigarh.He also had the unique situation of delivering a minority judgement in a five-member Bench presided by him, where three technical members ruled against his classic, masterly erudite judgement. In an identical case, the Supreme Court held the same view as that of Justice Raghuram.As a leader he was happy that his Members had the independence to write judgements against his own judgement, instead of blindly agreeing with him.
Justice Raghuram is a captivating orator and a master jurist and in the three years that he was in the Tribunal acquired unparalleled knowledge in tax laws, especially Service Tax. It would be useful if the department continues to get benefitted from his knowledge and wisdom.
In a speech he said,
Look at the complexity of human organ - ten thousand trillion cells - It is something that even the most complex commissioner cannot add zeros to.
If ten thousand trillion cells in each human body can behave themselves during the lifespan, can you imagine that two members of tribunal cannot agree?
The Government seems to have not yet decided on the new President.
Please also see:
1. Judicial Discretion is with LAW, not Judge - Justice Raghuram, President Designate, CESTAT - DDT 2061
2. Departmental Adjudication is pathologically mediocre - CESTAT President - DDT 2520
3. GST Bill - a mind boggling constitutional complexity
4. Works Contract Service - Taxable Even Before Enactment - Major Division in CESTAT