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  • GST Appellate Tribunals to be set around July or August

    Introduction

    • The Goods and Services Tax (GST) Appellate Tribunals, eagerly anticipated to address taxpayer disputes within the six-and-a-half-year-old indirect tax regime, are set to commence operations around July or August.

    What is GST Appellate Tribunal?

    • The GST Appellate Tribunal is a quasi-judicial body proposed to be established to resolve disputes related to the Goods and Services Tax (GST) in India.
    • It will function as an independent body to hear appeals against orders passed by the GST authorities or the Appellate Authority.
    • The tribunal will be composed of a national bench and various regional benches, headed by a chairperson appointed by the central government.
    • The proposed tribunal is expected to help expedite the resolution of disputes related to GST and reduce the burden on the judiciary.

    Under GST, if a person is not satisfied with the decision passed by any lower court, an appeal can be raised to a higher court, the hierarchy for the same is as follows (from low to high):

    1. Adjudicating Authority
    2. Appellate Authority
    3. Appellate Tribunal
    4. High Court
    5. Supreme Court

    Need for such Tribunal

    • Unburden judiciary: GST Appellate Tribunal will help resolve the rising number of disputes under the 68-month-old indirect tax regime that are now clogging High Courts and other judicial fora.
    • Improve efficiency of GST System: Overall, the establishment of the GST Appellate Tribunal is expected to improve the efficiency and effectiveness of the GST system in India.
    • Independent mechanism: The proposed Tribunal will provide an independent and efficient mechanism for resolving disputes related to GST.
    • Avoid tax evasion: It will help to expedite the resolution of disputes, reduce the burden on the judiciary, and promote greater certainty and predictability in the GST system.

    Issues with present litigation

    • Compliance issues: The GST system is relatively new in India, having been implemented in 2017, and there have been several issues with compliance and interpretation of rules and regulations.
    • Complex adjudication hierarchy: The current dispute resolution mechanism involves multiple layers of adjudication, starting with the GST officer and as mentioned above.
    • Time-consuming process: This process can be time-consuming, costly, and burdensome for taxpayers, especially small and medium-sized enterprises.

    Significance

    • The creation of these tribunals had been in the pipeline since the implementation of the GST regime on July 1, 2017.
    • The number of pending appeals by taxpayers related to central GST levies had surged to over 14,000 (June 2023).

  • Places of Worship Act and Ongoing Disputes: Explained

    Introduction

    • The Places of Worship (Special Provisions) Act, 1991, has once again come into focus due to ongoing civil suits challenging the religious character of mosques in Varanasi and Mathura.

    Enactment of the Places of Worship Act

    • Background: The Act was enacted in September 1991, during the Babri-Masjid Ram Janmabhoomi dispute, to address issues related to the status of places of worship.
    • Objectives: It aimed to freeze the religious character of places of worship as it existed on August 15, 1947, and prevent the conversion of places of worship from one denomination to another.

    Key Provisions of the Act

    • Continuity of Religious Character: The Act ensures that the religious character of a place of worship remains unchanged from its status on August 15, 1947.
    • Prohibition on Conversion: It prohibits the conversion of a place of worship of any religious denomination into one of a different denomination.
    • Abatement of Pending Cases: All pending legal proceedings regarding the conversion of a place of worship, initiated before August 15, 1947, would abate upon the Act coming into force, and no new proceedings can be initiated.

    Exceptions to the Rule

    • Ancient Monuments and Archaeological Sites: The Act does not apply to ancient and historical monuments and archaeological sites protected under the Ancient Monuments and Archaeological Sites and Remains Act, 1958.
    • Settled Disputes: It does not apply to suits that were already settled or disposed of or to conversions by acquiescence.

    Status of Ongoing Cases on the Gyanvapi Mosque

    • Current Litigation: Ongoing civil suits in Varanasi involve claims by Hindu worshippers asserting their right to worship deities within the Gyanvapi mosque premises.
    • Basis for Suits: The Hindu side claims that an old temple of Lord Vishweshwar existed at the center of the mosque compound, demolished by Emperor Aurangzeb in 1669.
    • Court Orders: Court orders have favored the position that these suits are not barred by the Places of Worship Act. The Archaeological Survey of India (ASI) conducted a survey that reported the existence of a temple before the mosque.

    Implications of the Act in the Mathura Dispute

    • Shahi Idgah Mosque: Civil suits in Mathura pertain to the Shahi Idgah mosque near the Krishna Janmabhoomi Temple, with claims that it was built over Lord Krishna’s birthplace.
    • Challenging Compromise: The suits challenge a compromise reached in 1968 between Sri Krishna Janmasthan Seva Sansthan and the Shahi Idgah Trust. The Allahabad High Court has transferred all Mathura dispute suits to itself.
    • Act’s Applicability: Court decisions have held that the Act does not bar these suits. In the Mathura dispute, the Act is not applicable as the compromise decree predates its enactment.

    Conclusion

    • The Places of Worship Act, enacted to freeze the status of places of worship, is facing challenges in ongoing disputes, particularly in Varanasi and Mathura.
    • Courts have ruled that the Act does not prohibit these suits, emphasizing the need for a case-by-case examination to determine religious character.
    • These developments underscore the complexities and legal interpretations surrounding the Act’s application in the context of evolving disputes.

  • Four issues that CJI highlighted within Legal Profession

    cji

    Introduction

    • During the Supreme Court’s 75th-year Foundation Day address, the Chief Justice of India (CJI) highlighted four crucial issues within the judiciary that require “difficult conversations.”
    • This article delves into these issues and their historical context.

    Major Issues with Legal Profession

    [1] Problem of “Adjournment Culture”

    • Definition: Adjournment culture refers to the practice of lawyers repeatedly seeking adjournments, delaying scheduled hearings.
    • Effect on Justice: Prolonged adjournments lead to case delays and contribute to the growing backlog of pending cases.
    • Legal Framework: Order XVII of the Civil Procedure Code, 1908 sets rules for granting adjournments, limiting them to three times, with sufficient cause shown.
    • Vicious Cycle: Advocates exploit heavy workloads to seek adjournments, perpetuating delays.

    [2] Managing Lengthy Oral Arguments

    • Constitutional Bench Matters: The court directs parties to schedule oral arguments to avoid repetition in important cases.
    • Mixed Success: Past cases, like the Ayodhya title dispute, had lengthy hearings despite scheduling.
    • Recent Improvements: Under CJI UU Lalit, a Constitution Bench case involving EWS reservations achieved efficiency through time scheduling.
    • US Model: The US Supreme Court restricts oral arguments to 30 minutes per side, considered but not adopted in India.

    [3] Alternatives to Extended Court Vacations

    • Flexi-Time: Introducing flexi-time for lawyers and judges is suggested, allowing them to choose working hours within a specified total.
    • Philippines Example: The Philippines implemented flexi-time for court employees based on valid reasons.
    • Historical Suggestions: Past reports and government recommendations aimed to reduce court vacations to tackle case backlog.
    • Supreme Court Rules: In 2014, the court limited summer vacations to seven weeks instead of ten.

    [4] Ensuring Equal Opportunities for First-Generation Lawyers

    • Leveling the Field: The CJI emphasizes providing a level playing field for first-generation lawyers and marginalized segments with the potential to succeed.
    • Progress: Over 50% of junior civil judge exam candidates are women, and 41% of Supreme Court law clerk candidates are women.
    • Inclusivity Efforts: Initiatives by the Supreme Court Advocates-on-Record Association (SCAORA) aim to support diversity, including giving weightage to first-generation lawyers for Senior Advocate designations.
    • Judicial Recognition: The judiciary acknowledges the growth and contributions of first-generation lawyers, dismissing claims that recognition is solely based on wealth and proximity.

    Conclusion

    • The judiciary faces multifaceted challenges, including adjournment culture, oral argument lengths, court vacations, and ensuring a fair platform for first-generation lawyers.
    • Addressing these issues requires frank discussions, reforms, and continued efforts to uphold the principles of justice and inclusivity within the legal profession.

  • Why is Fiscal Consolidation So Important?

    Introduction

    • In her Budget speech, FM revealed the government’s plans to reduce the fiscal deficit to 5.1% of GDP in 2024-25 and below 4.5% by 2025-26, surprising many analysts who expected slightly higher deficit targets.
    • This article explains fiscal deficit, its significance, how the government funds it, and the implications of reducing the deficit.

    What is Fiscal Deficit?

    • Definition: Fiscal deficit represents the gap between a government’s revenue and its expenditure. When expenses exceed revenues, the government must borrow money or sell assets to cover the deficit.
    • Revenue Sources: Taxes are the primary source of government revenue. In 2024-25, tax receipts are expected to be ₹26.02 lakh crore, while total revenue is estimated at ₹30.8 lakh crore. Total government expenditure for the same period is projected at ₹47.66 lakh crore.

    Government Funding of Fiscal Deficit

    • Borrowing: To finance the fiscal deficit, the government borrows money from the bond market, where lenders compete to purchase government-issued bonds.
    • Central Banks: Central banks, such as the Reserve Bank of India (RBI), play a significant role in the credit market by purchasing government bonds in the secondary market, indirectly providing funds to the government.
    • Borrowing Amount: In 2024-25, the Centre aims to borrow ₹14.13 lakh crore from the market, lower than the target for 2023-24.

    Why Does Fiscal Deficit Matter?

    • Inflation: High fiscal deficits can lead to inflation, as the government may resort to printing money to fund the deficit.
    • Market Confidence: Fiscal discipline, reflected in lower deficits, can boost confidence among lenders, potentially improving bond ratings and reducing borrowing costs.
    • Debt Management: A high fiscal deficit can strain the government’s ability to manage public debt. India’s public debt may rise significantly, affecting the country’s fiscal health.
    • International Borrowing: A lower fiscal deficit may make it easier for the government to issue bonds overseas and access cheaper credit.

    Future Prospects

    • Reducing Fiscal Deficit: The government plans to lower the fiscal deficit to 5.1% of GDP in 2024-25. It aims to achieve this primarily through increased tax collections, expecting a rise of 11.5%.
    • Balancing Act: Balancing the budget through tax hikes could dampen economic growth, but achieving the ambitious fiscal deficit target remains uncertain.

    Conclusion

    • Fiscal deficit, the gap between government revenue and expenditure, holds significant implications for inflation, market confidence, debt management, and international borrowing.
    • The government’s plan to reduce the fiscal deficit in the coming years involves a delicate balance of revenue generation and expenditure control.

  • Stricter Rules for Indian Students Pursuing Higher Education Abroad

    Introduction

    • Indian students aspiring to pursue higher education in English-speaking countries, notably Canada and the U.K., are facing increased difficulties due to tightening immigration rules.
    • This shift in regulations is affecting various aspects of the admission process and has raised concerns among higher education experts.

    Recent Policy Changes

    [1] Canada’s Revised Requirements:

    • The Canadian government, responding to political tensions with India, revised its requirements in December 2023 to enhance the protection of international students.
    • Notable Changes:
      1. The Guaranteed Investment Certificate (GIC) amount, necessary for visa applications, increased from 10,000 Canadian dollars (approximately ₹6.15 lakh) to 20,635 Canadian dollars (around ₹12.7 lakh).
      2. Canada has limited the total number of study permits or student visas to be issued to 3.6 lakh, down from nearly four lakh.

    [2] UK’s Restriction on Dependant Family:

    • Starting in 2024, international students in the UK will be prohibited from bringing dependant family members while pursuing their studies.

    [3] Increased GIC Requirements in Other Countries:

    • Countries like Germany and Australia have steadily raised their GIC amounts by around 10% annually, with Germany requiring 11,208 euros (₹10 lakh) for visa applications as of May 2023.

    Impact on Students

    • Financial Challenges: The substantial increase in GIC requirements, such as in Canada, poses financial challenges for Indian students, making it difficult to afford living expenses in expensive countries.
    • Reduced Visa Accessibility: Canada’s reduction in the number of study permits affects Indian students’ access to higher education in the country.
    • Change in Study Choices: The stricter rules have led to changes in study preferences, with some students considering countries like Germany, Australia, New Zealand, Ireland, the Netherlands, Finland, Taiwan, and Israel as alternative destinations for their education.

    Mixed Implications

    • Addressing Diploma Mills: Canada’s measures are aimed at curbing the issue of ‘diploma mills,’ improving the quality of education, and discouraging unethical practices by agents.
    • Impact on Bachelor’s Degree Seekers: While master’s program students benefit from eased norms, those pursuing bachelor’s degrees in Canada face uncertainty and delays in their visa applications.

    Conclusion

    • The recent changes in admission rules for Indian students seeking higher education abroad highlight the evolving landscape of international education.
    • These alterations necessitate adaptability among students and have sparked shifts in study preferences towards countries with more accessible pathways

  • Rare Dusted Apollo Butterfly Spotted in Himachal Pradesh

    butterfly

    Introduction

    • In a remarkable discovery, the elusive Dusted Apollo butterfly (Parnassius stenosemus) was sighted and photographed for the first time in Himachal Pradesh.

    Dusted Apollo

    • Historical Rarity: Dusted Apollo is a rare high-altitude butterfly, initially discovered in 1890.
    • Sighting Details: The butterfly was spotted and photographed in September 2023 during a trek to Manimahesh Lake in Chamba.
    • Wide Range: The Dusted Apollo’s distribution extends from Ladakh to West Nepal.
    • Altitude Preference: This unique butterfly thrives at altitudes ranging from 3,500 to 4,800 meters in the inner Himalayas.
    • Comparing Species: Dusted Apollo closely resembles Ladakh Banded Apollo (Parnnasius stoliczkanus) but exhibits distinct features.

    Implications for Conservation

    • Rare Find: Dusted Apollo had never been photographed in Himachal Pradesh before.
    • Additional Discovery: Another rare species, Regal Apollo (Parnnasius charltonius), was also photographed at Manimahesh, protected under Schedule II of the Wildlife Protection Act, 1972.
    • Commercial Significance: Apollo butterflies are commercially valuable and are targeted by poachers, emphasizing the need for conservation.
    • Endangered Species: Many Apollo butterfly species are endangered and require immediate conservation efforts.
    • Community Awareness: Raising awareness about poaching and the significance of these species is vital for their protection.
    • Conservation Measures: Suggested measures include establishing butterfly parks and conservation reserves in the state to safeguard these fragile creatures.

  • Moh-Juj: Traditional Animal Fights in Assam

    Introduction

    • The Assam government’s bid to revive traditional ‘Moh-Juj’ buffalo and bulbul (songbird) fighting during Magh Bihu has encountered a legal challenge from People for Ethical Treatment of Animals (PETA) in the Gauhati High Court.
    • PETA India seeks to ban these activities.

    Buffalo and bulbul fights: Age-Old Tradition

    • Folk Culture: Buffalo and bulbul fights are part of the folk culture during the Assamese winter harvest festival of Magh Bihu.
    • Location: Buffalo fights are prominent in places like Ahatguri in Nagaon district, while bulbul fights are held at the Hayagriv Madhab Mandir in Hajo.
    • Religious Significance: Bulbul fights are tied to religion, involving rituals, lamps, and offerings to Lord Vishnu.
    • Historical Legacy: The practice has roots in the traditions of the Ahom rulers.

    Discontinuation after SC Ruling

    • Supreme Court’s Intervention: The fights were discontinued after the Supreme Court’s 2014 judgment banned the use of bulls as performing animals in events like jallikattu.
    • Animal Welfare Board of India (AWBI): Following the SC ruling, the AWBI urged the Assam government to stop animal and bird fights during Bihu celebrations.
    • Resistance: Despite the prohibition, some continued to hold buffalo fights in defiance, leading to legal challenges.

    Revival Efforts after SC Clears Path

    • SC Ruling in 2021: The Supreme Court overturned its 2014 judgment, allowing states like Tamil Nadu, Maharashtra, and Karnataka to conduct traditional events involving bulls and animals.
    • Assam Government’s SOPs: The Assam Cabinet approved Standard Operating Procedures (SOPs) for buffalo and bulbul fights without deliberate cruelty.
    • Guidelines: SOPs permit fights in traditional locations, set specific dates, forbid harm to animals, and ban the use of intoxicating substances.
    • Revival: Buffalo and bulbul fights were resumed in Magh Bihu, with Chief Minister Himanta Biswa Sarma supporting the revival as part of Assam’s Bihu traditions.

    PETA’s Legal Challenge

    • PETA’s Petitions: PETA India filed petitions in the Gauhati High Court seeking a ban on both activities and an interim stay during the proceedings.
    • Allegations: PETA claimed that buffalo owners instigated fights through slapping, shoving, and using wooden sticks, resulting in injuries. Bulbuls were allegedly captured and forced to fight.
    • Court’s Response: The court heard PETA’s application and noted that organizing buffalo fights beyond January 25 violates government guidelines. It instructed the petitioners to inform the relevant authorities to prevent the event in violation of SOPs.

    Conclusion

    • The legal battle over the revival of traditional animal fights in Assam reflects the clash between cultural traditions, religious significance, and animal welfare concerns.
    • The Gauhati High Court’s decision will shape the future of these practices in the region.

  • Ammonia Emission Reductions in Agriculture

    ammonia

    Introduction

    • Researchers have harnessed machine learning to provide precise estimates of ammonia emissions stemming from rice, wheat, and maize crops.
    • Their dataset allows for a crop-specific assessment of emission reduction potential, suggesting that effective fertilizer management in these crops could decrease atmospheric ammonia emissions from agriculture by up to 38%.

    Ammonia Emissions in Agriculture

    Ammonia (NH3) emissions primarily originate from agricultural activities, particularly livestock farming and the application of synthetic and organic fertilizers.

    1. Livestock Farming: Livestock, such as cattle, poultry, and swine, produce ammonia through the breakdown of urea in their urine and faeces. Confined animal feeding operations (CAFOs) are major contributors to ammonia emissions.
    2. Fertilizer Application: Ammonia is released when synthetic fertilizers containing ammonium-based compounds (e.g., ammonium nitrate) are applied to crops. Manure from livestock can also be used as organic fertilizer, contributing to ammonia emissions.

    Why it matters?

    • Environmental Impact: Ammonia emissions can lead to air pollution, especially in areas with intensive agriculture. It can react with other pollutants to form fine particulate matter (PM2.5) and contribute to the formation of ground-level ozone, which has adverse effects on human health and the environment.
    • Acid Deposition: Ammonia can undergo atmospheric transformation and contribute to acid rain, which can harm aquatic ecosystems, forests, and infrastructure.
    • Nutrient Loss: Ammonia emissions represent a loss of valuable nitrogen nutrients from agricultural systems. This can reduce the efficiency of fertilizer use and contribute to nitrogen pollution in water bodies.

    Significance of Ammonia Emissions

    • Environmental Impact: Atmospheric ammonia is a significant environmental pollutant, affecting ecosystems and human health globally.
    • Crop-Related Emissions: A substantial portion of anthropogenic ammonia emissions, 51-60%, originates from crop cultivation. Rice, wheat, and maize are responsible for approximately half of these emissions.

    Machine Learning-Based Modeling

    • Researchers’ Approach: The study employed machine learning to model ammonia emissions from rice, wheat, and maize farming worldwide. This modelling considered various factors such as climate, soil characteristics, crop types, irrigation, tillage practices, and fertilization methods.
    • Dataset Development: To train the model, researchers curated a dataset comprising ammonia emissions data from over 2,700 observations, gathered through a systematic review of published literature.
    • Global Emission Estimate: The model’s estimates revealed that global ammonia emissions reached 4.3 teragrams (4.3 billion kilograms) in 2018.

    Emission Reduction Potential

    • Optimizing Fertilizer Management: By spatially optimizing fertilizer management according to the model’s guidance, ammonia emissions from the three crops could potentially be reduced by 38%.
    • Strategies: The optimized strategy involves deeper placement of enhanced-efficiency fertilizers into the soil using conventional tillage practices during the growing season.

    Crop-Specific Contributions

    • Reduction Potential: Under the proposed fertilizer management scenario, rice crops could contribute to 47% of the total reduction potential. Maize and wheat could contribute 27% and 26%, respectively.
    • Emission Projections: Without management strategies, ammonia emissions could increase by 4.6% to 15.8% by 2100, depending on future greenhouse gas emissions levels.

    Conclusion

    • This study showcases how machine learning can provide valuable insights into ammonia emissions from crop cultivation.
    • By optimizing fertilizer management practices, substantial reductions in ammonia emissions from rice, wheat, and maize crops can be achieved, contributing to environmental sustainability.

  • 5th February 2024 | Prelims Daily with Previous Year Questions

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  • M Venkaiah Naidu writes: L K Advani, a leader who never craved power

    Advani's last hurrah? | Mint

    Central Idea:

    The article praises Lal Krishna Advani’s significant contributions to Indian public life, emphasizing his role in promoting Indian civilizational values, correcting historical distortions, and fostering national unity. It highlights his quiet yet effective leadership, dedication to a new India, and his instrumental role in the formation and growth of the Bharatiya Janata Party (BJP). The author commends the government’s decision to confer the Bharat Ratna, India’s highest civilian award, on Advani.

    Key Highlights:

    • Advani’s life mission focused on promoting the glory of Indian thought and building a modern, united nation.
    • His extensive travels and yatras played a crucial role in shaping public opinion on critical issues.
    • Instrumental in founding the BJP, Advani, along with Atal Bihari Vajpayee, contributed to the party’s remarkable rise.
    • Advani’s commitment to a new India, drawing strength from its past and rising to its potential, is highlighted.
    • He vehemently opposed historical distortions, pseudo-secularism, and advocated for the right spirit of secularism and nationalism.

    Key Challenges: The article does not explicitly mention challenges. However, it may be inferred that Advani faced challenges in steering Indian thought away from historical distortions and in promoting a vision of nationalism that unifies all Indians.

    Key Terms/Phrases:

    • Bharat Ratna: India’s highest civilian award.
    • Yatras: Extensive travels or journeys for a specific purpose, often used in the context of political or religious outreach.
    • BJP: Bharatiya Janata Party, a prominent political party in India.
    • Pseudo-secularism: The article criticizes false narratives and distortions in presenting the concept of secularism.
    • Rath Yatra: A chariot procession, referring to Advani’s national movement in 1990.
    • Ram Mandir: Refers to the recently consecrated temple dedicated to Lord Ram.

    Key Quotes/Statements:

    • “Advaniji emerged as one of the leading voices of India during the 70 years of his public life.”
    • “His life’s mission has been to create awareness about the glory of Indian thought and build a modern united nation.”
    • “He spared no effort to correct historical distortions and insults to the idea of India.”
    • “Advaniji is more a man of deeds and less of words.”

    Key Examples and References:

    • Advani’s role in launching a Rath Yatra from Somnath in 1990.
    • The successful partnership between Advani and Atal Bihari Vajpayee in founding and expanding the BJP.
    • Reference to the recently consecrated Ram Mandir and Advani’s contribution to unleashing the power of nationalism.

    Key Facts/Data:

    • Advani’s public life spanning 70 years.
    • The BJP’s parliamentary performance in 1984 and its subsequent rise to a national political force.
    • Advani’s role as the Home Minister and efforts to fortify internal security.

    Critical Analysis:

    The article presents a positive and appreciative view of Advani’s contributions, emphasizing his commitment to Indian values, secularism, and nationalism. It portrays him as a quiet yet effective leader, focusing on tangible results. The author applauds the government’s decision to confer the Bharat Ratna on Advani.

    Way Forward:

    The article does not explicitly suggest a way forward. However, it implies that Advani’s legacy will endure through the principles and morals he upheld, the leaders he mentored, and the impact of his contributions on shaping the idea of India.

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