Articles by Prabhat Kumar
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Amendments in Transitional Provision - Too Ambiguous?
Fiscal statutes are a bit different from the general laws in the sense that it has to be read plainly and there is no scope for "read between the lines".
Proposition in Composition Scheme under GST
ax runs the society and the legislature always outreach to make the levy and collections of the tax in a broader base i.e. include as many persons as possible in the taxable net
Refund under GST
The administration of tax is run through a mechanism there by maintaining a fine balance between the revenue collection and cash follow available to the business.
Supply: It's time, value and exemption under model GST law
In this paper we will try to examine the concept of supply, when it is considered supply and when the transaction is not considered as supply, time of supply and it�s valuation for the purpose of levy and collection of GST.
GST from the input tax credit perspective
Availing the tax credit runs on the basic fundamental according to which any goods or services should not be taxed repeatedly. It means that all the taxes earli...
Evidentiary value of retracted statement
Retracted statement cannot be used against the maker of the statement unless the charges are corroborated from independent sources.
Seizure of cash during investigation in central excise
The cash is a vehicle to run the business and an unwarranted seizure only put breaks on the movement of the business. Not only this has the seizure of cash also...
Farewell to Cadila
The cash is a vehicle to run the business and an unwarranted seizure only put breaks on the movement of the business
Assessment of Service Tax considering the free supply
The inclusion or exclusion of value of free supply particularly in the case of Industrial and commercial construction has been a bone of conte
Section 35-F of central excise act, 1944
Law has always been a dynamic subject and so is the interpretation of law. Section 35F of the Central Excise Acts provides deposit of “certain percentage of duty demanded or penalty imposed before filing of the appeal”. Earlier in this se
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