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Articles by Prabhat Kumar

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Amendments in Transitional Provision - Too Ambiguous?

  Prabhat Kumar    18 September 2018 at 10:41

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".

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Posted in GST |   8088 Views


Refund under GST

  Prabhat Kumar    12 August 2017 at 13:01

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.

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Posted in GST  5 comments |   14097 Views


Proposition in Composition Scheme under GST

  Prabhat Kumar    12 August 2017 at 13:01

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

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Posted in GST  6 comments |   12873 Views


Supply: It's time, value and exemption under model GST law

  Prabhat Kumar    18 April 2017 at 11:20

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.

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Posted in GST |   4575 Views


GST from the input tax credit perspective

  Prabhat Kumar    20 March 2017 at 10:13

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..

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Posted in GST |   3096 Views


Evidentiary value of retracted statement

  Prabhat Kumar    05 September 2016 at 10:49

Retracted statement cannot be used against the maker of the statement unless the charges are corroborated from independent sources.

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Posted in Others |   5397 Views


Seizure of cash during investigation in central excise

  Prabhat Kumar    03 September 2016 at 11:34

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..

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Posted in Excise  3 comments |   6591 Views


Farewell to Cadila

  Prabhat Kumar    11 June 2016 at 12:34

The cash is a vehicle to run the business and an unwarranted seizure only put breaks on the movement of the business

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Posted in Service Tax  7 comments |   8619 Views


Assessment of Service Tax considering the free supply

  Prabhat Kumar    09 June 2016 at 11:06

The inclusion or exclusion of value of free supply particularly in the case of Industrial and commercial construction has been a bone of conte

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Posted in Service Tax  2 comments |   3375 Views


Section 35-F of central excise act, 1944

  Prabhat Kumar    10 July 2015 at 10:50

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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Posted in Excise |   18951 Views