PREAMBLE The column writer after a long period of time requested the Editor his inability to write this column effective from 1/04/2020. Of course, this was a painful decision in as much as writing was my passion. Members of the Association and readers including Hon’ble Members of the GST Tribunal were liking the said column and appreciating the same. They were telephoning me to review my decision and write the said column once again. But in the circumstances prevailing then for variety of reasons with folded hands, I informed the Editor please relieve me from this responsibility. However, this long silence on my part in not writing the column was paining me and therefore, I was not comfortable. My inner voice time and again was suggesting me to write the column which was my love and dedication for writing for the benefit of all the concerned above. In the meantime, Shri Vijay M. Sachiv brother co.......