Litigations 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.

This book covers the provisions relating the Appeals, Interest, Penalties, Offences, Prosecution and Arrest with reference to important judgments of various courts. The book has carefully engrafted the relevant principles relating to appeals provided in taxing statutes in general and Indirect Taxes in particular.  Explanation of related Legal verbatim such as Doctrine of Merger, Promissory Estoppel, Res Judicata, etc. are also incorporated for easy guidance to its significance to litigation practice. 

Key Features:-

  • Provisions & Procedures relating to appeals in Customs, Excise and Service Tax
  • Explanation to Various legal verbatim such as Estoppel, Res judicata, Doctrine of Merger
  • Provisions relating to Prosecution and Arrest
  • Provisions relating to Interest, penalties, offences
  • Covering Alternative remedies such as Settlement Commission
  • Miscellaneous provisions such as Advance Rulings, Compounding of Offences

More Details about Appeals and Litigation in Indirect tax 2nd Edition

General Information  
Author(s)CA Avinash Poddar
PublisherCCH India
Publish YearJanuary 2015