CCH Appeals and Litigation in Indirect Tax By Avinesh Poddar Edition 2016
- Comprehensive commentary on the Provisions and Procedures relating to Customs, excise and Service Tax
- Analysis of Appeal provisions and other Alternative Remedies under Model GST Law, 2016
- Analysis of Model GST Law, 2016 – discussion on the challenges for e-commerce industry
- Provisions relating to prosecution, arrest, interest, penalties, offences, etc.
- Detailed analysis of alternative remedies such as Settlement Commission, Indirect Tax Dispute Resolutions Scheme Rules, 2016
- Forms and Formats for filing appeals
- Covering relevant judicial pronouncements
- Flow charts and Tables for quick reference and easy understanding of the provisions
Litigation in Indirect Taxes is complex and each Statute, namely Service Tax, Central Excise and Customs needs to be interpreted jointly with proper demarcation to its applicability. This book aims to help the Practitioners and Assessees in demystifying the complexity and address the challenges faced.
Appeals and Litigation in Indirect Tax, published by CCH (Wolters Kluwer), is a comprehensive book for Tax professionals, CA and Law students. It covers: provisions and procedures relating to appeals in customs, excise and service tax, principles of estoppel, res judicata, doctrine of merger etc., covering specimen forms, formats for filing appeal, and important case laws in respect of appeals. This book also discusses the provisions of appeals with the principles related thereto established through the different judicial pronouncements in detail. Also, the latest cases on several issues, subjects and principles are explained in each chapter, guiding readers about practical aspects like drafting of appeal, case hearing, how to obtain stay order, etc. before Commissioner (Appeals), CESTAT, High Court and Supreme Court.
We are all aware that Model GST law, 2016 was released on 14th June 2016 in public domain; and now with the ongoing debate at the Parliament Monsoon Session which commenced from 18th July, 2016, roll out of GST is very much anticipated. The book covers the provisions pertaining to Appeals and Alternative Remedies under the Model GST Law and the provisions have been discussed in simple language for the readers.
About the Author
Avinash Poddar is a Chartered Accountant and a Senior Partner at M/s A A P and Co., Chartered Accountants, Surat (Gujarat). He is also a law graduate (LL.B.), Certified Financial Planner (CFPCM), Microsoft Certified Professional (MCP), qualified DISA from ICAI, Post Graduate in Cyber Law (PGCCL) and has earned Certification from ICAI in Arbitration, Forensic Accounting and Fraud Detection, Valuation, IFRS, Indirect Taxes. He is a certified Internal Auditor (CIA – USA), Fraud Examiner (CFE-USA) and Information System Auditor (CISA – USA). He deals with the practical aspects of Service Tax/ Excise through his advisory role in various organizations. He also represents his clients before adjudicating authorities, Appellate Authorities including CESTAT and Settlement Commission.
Presently, he is pursuing Ph. D in “Convergence of Excise, Service Tax and VAT into GST and its likely impact on Industries of Gujarat”.
3rd Edition July 2016