Audit, Investigations and Prosecution under Indirect Taxes
- Interpretation of provisions on Audit, Investigations, Prosecution and Arrest under Service Tax, Excise and Customs
- Includes relevant extracts and reference to
- Customs Manual, 2015
- Central Excise and Service Tax Audit Manual, 2015 (CESTAM, 2015)
- Central Excise Intelligence and Investigation Manual
- Manual for Customs On-Site Post Clearance Audit, 2011
- Central Excise Manual, 2008
- Discussion on recent Judicial pronouncements, Notifications, Circulars, Instructions under Service Tax, Excise and Customs
- New guidelines for launching prosecution and Revised guidelines for Arrest & Bail for offences punishable under Customs Act, 1962
- Relevant Forms under Central Excise, Customs and Service Tax
- Elucidated with Flow Charts, Tables and Appendices
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”.