GST Article Writing Competition 2022 by NITYA Tax Associates: Submit by Jan 16, 2023

20 Dec 2022

Categories: Essay Competitions

About NITYA Tax Associates

NITYA Tax Associates (’NITYA’) is a law firm specialising in Indirect Taxes, Legal Metrology and allied laws. The firm provides end-to-end services to leading Indian and Multinational Corporates, and Start-Ups, some of which are Fortune 500 Companies and Unicorns.

Since its inception in 2015, the firm has witnessed exponential growth and currently has over 50 professionals offering services from its Delhi and Mumbai offices. With diverse industry and work experience, the firm operates in the domain of Goods and Services Tax, Customs Duty including Foreign Trade Policy, Legal Metrology and allied laws.

The firm is built on core values of Integrity, Delivering the Best, Expanding Knowledge, Pushing Limits, having Healthy Work Culture, Equity and Nurturing Talent. The firm has been regularly recognised by renowned Indian and International organizations like Forbes, Asia Law, Legal 500, Indian Business Law Journal etc. as a leading Indirect Tax law firm of India.

The firm has authored multiple books viz. ‘Basics of GST’, ‘Jurisprudence under GST Law (Analysis of Notable Case Laws)’ and ‘Trade Remedy Measures in India’ showcase its domain expertise and vast experience.

About the competition

India’s biggest tax reform, the Goods and Services Tax (‘GST’) was launched in 2017. The journey of GST was not as seamless as it was expected. In just 5 years, we witnessed multiple changes, litigations and compliance complexities. It has been evident that lots of issues are still emerging and the remedy for such issues are a mystery.

To increase awareness about GST among law students and to deliberate on various aspects of GST, NITYA is organizing GST Article Writing Competition 2022.

Topics

Correctness of Northern Operative ruling considering Direct Tax & Foreign Jurisprudence
Delegation of essential legislative functions – Analysis of judgment in case of VKC Footsteps
Validity of taxability of transactions where the place of supply is outside India but payment is not received
Interest applicability on the issuance of supplementary invoices under GST law
Validity of requirement of Cross-Charge of Common Expenses including Employee Costs under GST laws from a Foreign Jurisprudence perspective
Scope of ‘Price linked subsidies’ under GST valuation provisions and their overlapping with ‘Purchase discounts’

Eligibility

Students from 3rd, 4th or 5th year in five-year law course, 2nd or 3rd year in three-year law course, LLM students. Joint submission and co-authorship are not acceptable.

Submission Guidelines

Word limit between 1500 – 4000 words (excluding footnotes).
Article to be submitted in word format only.
It must have the following:
Page 1:
- Proof of the author having met eligibility criteria with a College ID Card
- Self-declaration by a participant of original work in all respects
- Self-certification that work has not yet been published or otherwise put in the public domain.
Page 2:
Title of article
Summary of article in not more than 250 words with the 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:
- The font should be Arial 10 pt. with 14 pt. spacing along with page numbers in the top right corner.
- Footnotes should be on the same page with full reference of citation/authority/reference etc. wherever applicable.
- The article should be original with not more than 20 per cent plagiarism.

How to Submit?

All submissions are to be made in an electronic form at swati.goyal@nityatax.com with subject mail as ‘NITYA Tax Associates | GST Article Writing Competition 2022 l Name of the student l College Name’.