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Legal and Taxation Articles | Page 6

Indian Criminal Law, Central Excise and Taxation: Articles and Legal Guidance

Explore important legal topics, from criminal fines and sexual offences to indirect taxation, legacy service tax procedures and compliance. This collection preserves access to the original articles while identifying major legislative changes.

Legal update (October 2026): The Bharatiya Nyaya Sanhita, 2023 generally replaced the Indian Penal Code for offences from 1 July 2024. GST largely replaced service tax and central excise on many goods and services from 1 July 2017. Historic cases and specified products may follow different rules.
Article 01

Fine and imprisonment for non-payment of fine

The earlier article discusses IPC sections 63 to 70. For offences governed by the Bharatiya Nyaya Sanhita, 2023, section 8 now addresses the amount of fine, imprisonment in default of payment, limits and termination of default imprisonment. The applicable law depends on when the alleged offence occurred and relevant transitional provisions.

Read the original article or consult the official legal reference.

Article 02

Law against rape and punishment in India

The original article addresses rape under IPC sections 375 and 376 and related provisions. For offences under the new criminal law, BNS section 63 defines rape; sections 64 to 71 cover punishments and related sexual offences, including aggravated circumstances and gang rape. Earlier IPC provisions can remain relevant to offences committed before the changeover.

Read the original article or consult the official legal reference.

Article 03

Central excise registration and procedures

The legacy guide covers manufacturer registration, documentation and online central excise compliance. GST replaced central excise for many goods from July 2017, but central excise remains relevant for specified goods and legacy liabilities. Confirm the product classification and current CBIC notifications before registration or filing.

Read the original article or consult the official legal reference.

Article 04

Indian taxation system: structure and reform

This commentary considers the complexity of Indian taxation and its compliance burden. Major reforms include GST for many indirect taxes and greater digital administration. Its historical criticism should be read as opinion rather than a finding about every taxpayer or official.

Read the original article or consult the official legal reference.

Article 05

Service tax registration, returns and legacy obligations

This historical guide covers service tax registration, payments, returns and late-filing consequences. Service tax was generally subsumed into GST from 1 July 2017. Earlier service tax periods, audits, arrears and disputes may still require action under the former law; current supplies ordinarily require analysis under GST rules.

Read the original article or consult the official legal reference.