Advocate Lakshay Kumar Singh
Advocate Lakshay Kumar Singh is a seasoned criminal law practitioner with over 30 years of experience, currently practicing at the District Court Meerut with special appearances in the High Courts and Supreme Court. Serving as Special Public Prosecutor under the GST, Customs, and Central Excise Acts since 2018, and Special Counsel for the State of Uttarakhand (State GST Act), he has led over 150 GST prosecutions and secured India’s first-ever conviction in a GST case. Recognized with commendation from CGST and State GST authorities across multiple zones, he is also a frequent trainer at NACIN and other enforcement bodies, and a panelist on tax enforcement and policy forums.
Indirect Taxes
Investigation Statements Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Penalties
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside penalties imposed on an exporter and its representative, holding that statements recorded during a customs investigation cannot be relied upon unless the mandatory procedure prescribed under Section 138B...
Columns
ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM A WOMAN’S PRIVATE PART – THE APPLICABILITY OF SECTION 50 OF THE NDPS ACT,...
The Article pertaining to "ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM A WOMAN’S PRIVATE PART – THE APPLICABILITY OF SECTION 50 OF THE NDPS ACT, 1985" is written by Shri SRINIVASAN GOPAL, ASSISTANT DIRECTOR(RETD.), NATIONAL ACADEMY OF CUSTOMS INDIRECT TAXES AND...
Keep exploring
No posts to display
Latest articles
Indirect Taxes
Investigation Statements Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Penalties
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Columns
ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM A WOMAN’S PRIVATE PART – THE APPLICABILITY OF SECTION 50 OF THE NDPS ACT,...
The Article pertaining to "ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM...
Columns
China Plans New Gold Import Rules as Bullion Imports Surge
China Proposes Major Gold Import Reforms as Bullion Imports Hit Two-Year High Despite Cooling...
Indirect Taxes
Revenue-Sharing with Restaurants Not Taxable as Business Support Service: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...