Allahabad High Court Judgment Latest Status-Persons other than registered advocates, CAs etc.barred to appear before UP VAT Authorities - aftermath of National Tax Tribunal Case?

The case was last listed for hearing on 20/09/2016 at Lucknow Bench of Allahabad High Court. In the previous hearing held on 17/02/2016 The Hon'ble Court had noted that No counter affidavit had been filed on behalf of the State and directed serving of application on Cheif Standing Council for filng counter affidavit within 2 weeks. The case is likely to be next listed on 29th may, 2017 This page will be updated as and when the case progresses. Bookmark this page and keep checking for updates.

It must be borne in mind that the Supreme Court of India, in National Tax Tribunal Case has declared section 13 of the NTT act as un-constitutional and un-sustainable in Law in so far as it allowed Chartered Accountants to represent a party to an appeal before the NTT. (Read more Click here >>)

In the words of the apex court, “In our understanding, Chartered Accountants and Company Secretaries would at best be specialists in understanding and explaining issues pertaining to accounts..”

It was just in August 2014 that the Allahabad High Court had first granted an interim stay on the subject (Read Order dated 06-08-2014 Click Here >>) but later vacated the interim stay and allowed chartered accountants to appear before UP VAT authorities (Read order dated 20-08-2014 Click Here >>)

Earlier, Tax Lawyers Association Lucknow had filed a writ petition on the subject. According to the petition they were aggrieved by the provisions contained in Rule 73 read with Rule 79(2)(f) of the U.P. Value Added Tax Rules 2008 (for short VAT Rules) which permits chartered accountants, cost accountants and company secretaries  to practice in the field of Law before the VAT Authorities under the VAT Act.

In view of the Section 33 of the Advocates Act 1961 which provides that only Advocates are entitled to practice before any Court or authority, the petitioners claimed that impugned Rule is ultra vires to the Constitution in view of the provision contained in the Advocates Act 1961 .

It was also challenged that under the garb of Rule, persons who are not skilled lawyer or have noknowledge in the field of Law, are appearing before the authority under the VAT Act, are spoiling academic atmosphere of the profession.