Maharashtra National Law University, Mumbai [MNLU] is organising the Padma Vibhushan N. A. Palkhivala National Tax Research Paper Competition 2021, jointly with the All India Federation of Tax Practitioners and Goods and Services Tax Practitioners Association of Maharashtra scheduled to be held on 26th – 28th November 2021
Topics
Topic 1: Section 255(7) of the Income-tax Act, 1961: Faceless Income-tax Appellate Tribunal - Does it pass the test of Constitutional validity?
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Legislative competence: Ministry of Finance vis-à-vis Ministry of Law & Justice
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Due process of law & future functioning of the Tribunal
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Digitalization of the Judiciary
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Position in other Jurisdictions
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Any other area(s) the author deems fit.
Topic 2: Supply of services by an “intermediary ” to a foreign recipient - Constitutional validity of Section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 (“IGST”) read with Section 8(2) thereof - Whether the tax levied by the Maharashtra Goods and Services Tax Act, 2017 pursuant to these two provisions is ultra vires the Constitution?
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Can laws made by Parliament under Article 286(2), that is the IGST Act, be challenged on touchstone of Article 286(1)?
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Can Central Goods and Services Tax Act, 2017 be challenged as ultra vires Article 286(1)?
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Extra-territorial operation and territorial nexus – Parliament vs. State Legislatures – whether Section 13(8)(b) read with Section 8(2) enables State legislation to have extra-territorial effect and if so, whether this per se can be a ground to strike down legislation?
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Tax policy and judicial review.
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Interplay of IGST Act and the legislative competence of State Legislatures.
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Role of economic theories in Constitutional adjudication.
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Is the transaction classifiable under Section 7(5)(c) of the IGST Act instead of Section 8(2)?
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Impact of Sections 13(8)(b) and Section 8(2) of IGST Act being ultra vires or the transaction being classified as under Section 7(5)(c) instead of under Section 8(2) of the IGST Act?
Topic 3: Access to Justice in Tax matters (Direct taxes, Indirect taxes (With special reference to GST) and Prosecution)
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Efficacy in delivery of Justice
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Foreign investors perspective
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Expansion constrains of the Judiciary
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Appointment of Ad hoc Judges
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Financial independence of the Judiciary
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Digitalization of the judiciary
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Any other area(s) the author deems fit.
Each article can be authored by a maximum of two authors. The entries will be judged by a panel of eminent professionals and judges. The three best articles will be awarded cash prizes, along with a certificate of merit and a medal. The winning research paper will be published in the AIFTP Journal, Journal of GSTPAM, ITATonline website, and/or in other leading tax magazines.
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Kindly confirm your participation for the same by 18th September 2021, 6.00P.M. IST and additionally mail the google form reply by 18th September 2021, 6.00 PM IST on mcs@mnlumumbai.edu.in .
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The entries must reach MNLU, Mumbai on or before 30th October 2021 by 5:00 P.M. IST.
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Please find enclosed a copy of the Rules governing the competition.
Participation and Registration
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Each participating college can send a maximum of one paper. Paper can be authored by a maximum of two students.
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Entries must be in English only.
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Participation is restricted to students enrolled in either the 3-year LL.B course or the 5- year integrated law course.
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Participants are required to duly complete the registration by 18th September, 2021 (6 P.M. IST) by filling the google form and paying the registration fee by using this link: https://docs.google.com/forms/d/e/1FAIpQLSdOyqlt-woy8Ei2T-ybewFxKuMqo1s8YKLaWsNjN1_0RWdOvA/viewform
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The details for the payment will be notified soon. A mail should be sent to mcs@mnlumumbai.edu.in with the transaction number and the Team Details after making the payment.
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Participants must additionally confirm the registration by sending the google form receipt received through mail to mcs@mnlumumbai.edu.in on or before 18th September 2021, 6 PM IST.
Presentation
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The research article must comprise not less than 7,500 words and not more than 10,000 words including footnotes.
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The research paper should be typed on A4 size paper; font-size of the body of the text must be 12, font type: Times New Roman, 1.5 Spacing, and one-inch margins on each side.
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Citing and referencing should be as per OSCOLA 4th Edition
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There should be appropriate footnotes indicating the correct source of information. The footnotes may be typed in font size 9, Font type: Times New Roman, Single Spacing. However, two separate footnotes must be double spaced.
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A bibliography, mentioning all the articles, books, references, websites, etc referred to, should be made at the end.
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Plagiarism will not be tolerated.
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Participants must email a copy of their entry as a Read-Only MS-Word document to mcs@mnlumumbai.edu.in.
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Copyrights of all authors are respected, but neither the AIFTP, ITAT Bar Association, The Goods and Service Tax Practitioners Association of Maharashtra (GSTPAM) nor Maharashtra National Law University Mumbai will be responsible for any infringement of the same.
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Each entry shall be enclosed with a covering letter on the letterhead of the participating college along with a seal of the institution mentioning the name and class of the student.
Marking Criteria
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Structure of Articles
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20 marks
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Ingenuity of Ideas
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15 marks
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Issues Covered
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15 marks
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Language, grammar, and style
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15 marks
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Use of Law and Authorities, reference, etc
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30 marks
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Awards
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A Certificate of Merit, medal and a cash prize shall be awarded to each of the three best research papers.
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The cash prize awarded shall be as follows:
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First Prize
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Rs. 10000/-
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Second Prize
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Rs. 7500/-
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Third Prize
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Rs. 5000/-
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Certificate of Participation will be issued to each of the participants.
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The Best Article will be published in the Souvenir which will be released on the occasion of the Padma Vibhushan N. A. Palkhivala National Tax Moot Court Competition 2021.
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The Best article will also be published along with a photograph of the participants in the AIFTP Journal, GSTPAM, and on the website (www.itatonline.org)
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All winners shall be duly intimated by E-mail or Telephone.
Miscellaneous
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For the purpose of this competition, each article shall be the original work of the participant/s. Any article found to be a copied work from any other original work, would be disqualified.
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The article should not have been submitted to any other competition and/or should not have been published earlier.
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All entries shall be deemed to be the property of the association which reserves the right of publication of the same.
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If there arises any situation that is not contemplated in the Rules, the organizers decision on the same shall be final.
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The organisers reserve the right to vary, alter, modify or repeal any of the above rules if so required and as they deem appropriate.
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The authors should not send the papers for publication to any magazine, paper etc. without the prior consent of the organisers.
Contact Details
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Diya Dutta (Convenor): +91 8800765832
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Karina Katrak (Associate Convenor): +91 9920098080
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Vaishnavi Sharma (Associate Convenor): +91 7738471919
Email Address: mcs@mnlumumbai.edu.in
