Articles by R.P.Singh

Arrest under GST is not cakewalk for department

Posted by R.P.Singh 26 December 2020 2790 Views

This article is a small attempt to demonstrate that the department cannot arrest persons in each and every case and the arrest can be done only under exceptional circumstances even though the allegation of evasion is more than five crores.

Taxability On Directors Remuneration Under GST

Posted by R.P.Singh 22 June 2020 3768 Views

The issue of taxability on the director's remuneration always remains in controversy under the Service Tax as well as Goods and Service Tax Regime.

Sabka Vishwas Scheme: Effect and Analysis

Posted by R.P.Singh 09 January 2020 9112 Views

The Central Board of Indirect Taxes and Customs vide notification No. 05/2019 Central Excise-NT dated 21.08.2019 notified Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. It came into force from 1st Day of September 2019.

Audit of taxable person as per CGST Bill

Posted by R.P.Singh 18 April 2017 26077 Views

Like existing provision of law every taxable person shall self-assess the tax in the Goods and Service Tax regime also. The tax departments don't have direct co...

Limitation in case of recovery of interest on delayed payment of central excise duty

Posted by R.P.Singh 12 May 2016 8096 Views

The judicial precedent always plays vital role to clarify the law particularly when statute is not clear cut in regard to any issue. There is the same situation in the case of demand of interest on delayed payment of Central Excise Duty. The Central

Dutiability of scrape generated during the process of re-made, refined, and re-conditioning

Posted by R.P.Singh 27 December 2014 14420 Views

When we discuss the sources of law, the precedent is one of the most important sources of law apart from the codified law and the law arrives though customs. When the law is not cleared enough through the statute then the role of the precedent came i

Valuation of physician sample manufactured on contract

Posted by R.P.Singh 10 November 2014 16813 Views

Valuation of physician sample, or for that matter any product manufactured for free distribution rather than for sale have always been a contentious issue. This paper is an attempt to examine the issues so as to explain some of the confusing points.I

Impact of non submission of export intimation within the prescribed time in case of ct-3

Posted by R.P.Singh 08 November 2014 18416 Views

The perception of law should as it helps the implementation of law effectively. Law is framed for the assesse in which they will able to pay effortlessly Central Excise duty and follow the all principal of the Central Excise law. If there is any prov