All categories
Appeals and Litigation in Indirect Tax

Appeals and Litigation in Indirect Tax

  • ₹1,995.00

In Stock
  • Author(s): CA Avinash Poddar
  • Brand: CCH / Wolters Kluwer (India) Pvt Ltd
  • Edition: 4 Ed 2019
  • ISBN 13 9789389335934
  • Approx. Pages 795 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 18 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

.........................................................................................................................
Covering
•    Comprehensive Commentary on the Provisions and Procedures relating to Appeals
      in Goods and Services Tax and Customs
•    Legal Maxims
•    Detailed Analysis of alternate remedies such as Settlement Commission, Advance Rulings, etc.
•    Provisions relating to Prosecution, arrest, interest, penalties and offences
•    Forms and formats for filing appeals
•    Covering of relevant judicial pronouncements
•    Flow Charts & Tables for easy understanding of the provisions
.........................................................................................................................
Description
It has been an excellent journey so far, of authoring the books on Indirect Tax.  Out of several books authored by me, this book on appellate procedure and litigation has been the most challenging one till date. The appeal provisions of Goods & Services Tax and Customs Law may seem to be simple, but as you get into an in-depth study of these statutes, you will come across the complexities relating to the concepts, interpretation of legal provisions and several legal issues. Analysis of tax judgements are quite difficult to grasp.
.........................................................................................................................
Contents
Part - A Basics of Appeals under GST
Division I - Introduction - Appeals & Related Legal Terms

Chapter 1    Introduction
Chapter 2    Appeal
Chapter 3    Explanation to Relevant Legal Verbatim
Division II - Points for Common Understanding
Chapter 4    Appeal before First Appellate Authority
Chapter 5    Appeal to Appellate Tribunal (GSTAT & CESTAT)
Chapter 6    Adjournment of Appeal
Chapter 7    Pre-deposit and Grant of Stay
Chapter 8    Condonation of Delay
Chapter 9    Principles of Natural Justice
Chapter 10  Cross Examination
Chapter 11  Rectification of Mistake
Chapter 12  Compounding of Offence
Chapter 13  Settlement of Cases
Chapter 14  Advance Rulings
Chapter 15  Interest and Penalty
Chapter 16  Prosecution and Arrest (General Provisions)
Division III - Practical Aspects in Relation to Appeal
Chapter 17  Drafting of Appeals
Chapter 18  Procedure for Filing an Appeal
Chapter 19  Alternate Remedies
Division IV - Tables and Flow Charts
Chapter 20  Flow Charts Regarding Appeal Procedure
Chapter 21  Tables
Part - B Specific Provisions & Procedures
Division V - Provisions of Appeal & Other Alternate Remedies under Central
Goods and Service Tax and Customs

Chapter 22  Appeal to Appellate Authority (First Appeal)
Chapter 23  Appeal to Appellate Tribunal
Chapter 24  Appeal to High Court
Chapter 25  Appeal to Supreme Court
Chapter 26  Compounding of Offence
Chapter 27  Settlement of Cases
Chapter 28  Advance Rulings
Chapter 29  Interest and Penalty
Chapter 30  Prosecution and Arrest
Division VI Appendices
Provisions Related to Customs
Appendix I     Appeals & Revision (Chapter XVIII of thee CGST Act, 2017)
Appendix II    Chapter XII and XIII of CGST Rules 2017
Appendix III   Customs (Advance Rulings) Rules, 2002
Appendix IV   Customs (Appeals) Rules, 1982
Appendix V    Customs (Compounding of Offences) Rules, 2005
Appendix VI   Customs (Settlement of Cases) Rules, 2007
Division VII   Forms Related to GST and Customs   
.........................................................................................................................

Write a review

Please login or register to review

Similar Products

Recently Viewed