The Delhi High Court has granted an exemption to members of the Taxation Bar Association from the requirement to appear in court.

The Bench, comprising Chief Justice Manmohan and Justices Vibhu Bakhru and Yashwant Varma, observed that following the judgment in *Lalit Sharma & Ors. v. Union of India & Ors.* [W.P.(C) 10363/2021] dated 19th March 2024, the majority of advocate members of the Delhi Tax Bar Association, though actively practicing, are now ineligible to contest, vote, or participate in the upcoming Executive Committee election, set for 19th October 2024.

The Delhi High Court, vide its judgment dated 19^thMarch 2024, in Lalit Sharma and Ors. v. Union of India and Ors. [W.P.(C) 10363/2021], had, inter alia, observed as under:

“...30. However, this Court is in agreement with paragraph 10 of the Committee's report dated 22nd September 2023 (reproduced in paragraph 5 of this judgment) that it is imperative to prepare and issue ID/Proximity Cards and RFID to all the members of all the Bar Associations in Delhi. 

This exercise will not only address the security concerns with regard to entry to Court premises but will also ensure free and fair elections. 

The assessee argued that most of the advocate members of the applicant/assessee are involved in filing GST returns, income tax returns, and similar matters. They also participate in tax-related proceedings, which are now faceless and do not require their physical presence in court.

It was further argued that, as per Para 35(11.17)(iv) of the judgment dated 19th March 2024, these members have become ineligible to vote. The assessee requested that the requirement of twelve court appearances be modified to allow for twelve income tax filings or GST filings within one year, instead of court appearances, for the advocate members of the applicant/assessee.

The Bench held that members of the Taxation Bar Association are exempted from the requirement of submitting proof of twelve court appearances. 

In light of this, the Bench directed the Taxation Bar Association to submit a self-attested affidavit confirming that they have completed a minimum of twelve income tax or GST filings in the past year.

Counsel for Petitioner/ Assessee: Shailander Verma with Subhash Chandra Gupta, Amrish Kumar, Davinder Singh and Siddhartha Verma, Advocates

Counsel for Respondent/ Department: Ruchir Mishra, Mukesh Kr. Tiwari, Reba Jena Mishra, Advocates for UOI

Case Title: Lalit Sharma & Ors. v. Union of India & Ors.