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R P Singh Advocate

Latest Posts by R P Singh Advocate

Preventive Detention U/s 3 of Cofeposa Act is not sustainable if Legible & Translated Copies of Ruds not supplied to Detenue

December 24, 2022 1875 Views 0 comment Print

HC held that Preventive Detention Under Section 3 of Cofeposa Act Is Not Sustainable If Legible And Translated Copies of Ruds  Not Been Supplied to Detenue

Prevention Detention Is Exceptional Being Draconian in Nature

June 13, 2022 1245 Views 0 comment Print

Understanding the exceptional and draconian nature of preventive detention in India. Learn about the legal provisions and the importance of personal liberty.

GST Department cannot Negative Block the Electronic Credit Ledger

April 14, 2022 11529 Views 0 comment Print

Understanding the limitations of the GST department: Learn how they cannot negative block the electronic credit ledger under Rule 86A of CGST Rules.

Bail Once Grated Cannot Be Cancelled and Set-Aside- Distinction Between Cancellation of Bail and Setting-Aside the Bail Order.

April 5, 2022 36090 Views 0 comment Print

The topic of bail cannot be discussed without taking into account this canon of criminal jurisprudence that ‘bail is the rule and jail is the exception’ laid down by Hon’ble Justice Vaidyanathapuram Rama Krishna Iyer in the matter of State of Rajasthan Vs Balchand alias Baliay [ 1977, 4 SCC 308]. The cancellation of bail […]

Indirect Tax Budget Changes 2021

February 4, 2021 9615 Views 0 comment Print

On 01.02.2021, the Hon’ble Finance Minister Smt. Nirmala Sitharaman presented Finance Bill, 2021 and accordingly some changes have been proposed in Indirect Tax Law. All the changes in rate of tax shall take effect from the midnight of 1st of February 2021, unless otherwise stated. Whereas, all the   amendments in the finance Bill 2021 will […]

When Allegation of Wrong Availment of Input Tax Credit Not Sustainable?

December 27, 2020 10338 Views 5 comments Print

Allegation of Wrong Availment Of Input Tax Credit (ITC) is Not Sustainable If Conditions of Section 16 of CGST Act Satisfied and Tax Has Been Paid at The Time of Supply The wrong and fraudulent availment of input tax credit and their utilization became a matter of discussion now a days, as recently department arrested […]

Arrest Under Goods and Service Tax is not Cakewalk for Department

December 21, 2020 14136 Views 0 comment Print

The arrest under Goods and Service Tax is not cakewalk and it can be done only under exceptional circumstances with due process of law. The scheme of the CGST Act, 2017 is very much clear in regard to arrest mandated under Section 69 of the Act and the same needs to be exercised sparingly with […]

Section 7 of PC Act, 1988 cannot be invoked in absence of ‘Demand & acceptance of illegal gratification’

September 7, 2020 29058 Views 3 comments Print

The demand and acceptance is mandatory ingredients of section 7 of aforesaid act which cannot be overlooked at the time of lodging cases. Section 7 of the PC Act, 1988 reads as under:

Taxability on Director’s Remuneration under Goods & Service Tax

June 21, 2020 33753 Views 0 comment Print

The issue of taxability on director’s remuneration always remain in controversy under the Service Tax as well as Goods and Service Tax Regime. Pointless to say that controversy always arises due to ambiguity in provision and lack of proper clarification.

Arrest And Bail Under Goods And Service Tax

January 9, 2020 12078 Views 1 comment Print

Like earlier provision of Indirect Tax law i.e. Central Excise Act, 1944 and Finance Act, 1994, the Goods and Service Tax Act, 2017 also provides provision of arrest and bail. In tax law, provision of arrest appears to harsh but it is necessary to protect the revenue of the government. The present article is an […]

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