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Articles by Anandaday Misshra, Advocate

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Quantum of Pre-deposit for an Appeal under Section 35F of CEA,1944

  Anandaday Misshra, Advocate    25 April 2015 at 11:42

The era of appeals have changed from 06.08.2014 when mandatory pre-deposit was introduced via Section 35F of CEA,1944 .Similar provisions exist for customs and service tax as well. In order to understand the implication of such a change, Section 35F

Mandatory bomb again attacks indirect taxes in Budget 2015

  Anandaday Misshra, Advocate    04 March 2015 at 17:03

Onset of Mandatory Era Indirect taxes have finally fallen and infact seems to be more obsessed with the word mandatory. In first and interim budget of Modi Government, first bomb of mandatory aspect fall on all who wanted to exhaust the remedy of ap

Budget 2015- Queries & Answers- Part I

  Anandaday Misshra, Advocate    03 March 2015 at 10:45

Unutilised Credit of CESS Q 1. What will be the fate of credit of Education Cess and Secondary and Higher Education Cess lying unutilized after it being subsumed in basic excise duty ? Answer: Firstly , it will not lapse since no lapsing provision i

Significant Changes in Excise & Service Tax under Budget 2015-16

  Anandaday Misshra, Advocate    28 February 2015 at 17:27

Change in Excise & Service Tax Rate Central Excise duty to be rounded off to 12.5 % (from 12.36 %) Service tax to be increased from 12.36 % to 14 %. Date of levy of new rate shall be notified after enactment of Finance Bill 2015. Till the time it

Appeal to High Court not maintainable against a decree of tribunal

  Anandaday Misshra, Advocate    07 January 2015 at 10:38

Recently, Honourable High Court of Allahabad in Central Excise Appeal No. 444 of 2010 of Commissioner, Central Excise, Meerut-I, Versus M/S Suraj & Company, reported in 2014(36) S.T.R.1252(All.) held that an appeal to High Court is

SC on Battery charger as an accessory - An analysis

  Anandaday Misshra, Advocate    02 January 2015 at 11:27

Recently Honourable Supreme Court had dealt with VAT Appeal Nos 54 &55 (O&M) of 2010 passed by the High Court of Punjab and Hariyana . While disposing Civil Appeal Nos 11486-11487 of 2014 of State of Punjab & Ors Versus Nokia India Pvt. L

Goods & Service Tax via Dual GST & GST Council Era - Part I

  Anandaday Misshra, Advocate    24 December 2014 at 12:30

Goods & Service Tax (GST) is a regime of Uniform Tax. A regime in which multiple indirect taxes will be the talk of past and indirect taxes will be subsumed in GST. A. Taxes to be Subsumed in GST The following taxes will be subsumed under GST :

Sending an appeal against an order by speed post - A Caution

  Anandaday Misshra, Advocate    22 December 2014 at 11:01

The service of an order has had always been the sole issue before the courts of law when they had to dispose an application for condonation of delay . The said issue was dealt in detail by Honourable High Court of Bombay in matter of Amidev Agro Ca

Goods & Service Tax Will Be A Reality By April 2016

  Anandaday Misshra, Advocate    17 December 2014 at 10:31

The Central Government has finally agreed to many demands of various states during the most successful meeting held so far on 15th December , 2014. This is claimed to be a win win deal and passing of first hurdle in rolling out the long awaited good

Interesting case laws on CESTAT - Part I

  Anandaday Misshra, Advocate    16 December 2014 at 10:59

Oflate, very interesting legalities have evolved in relation to Tribunal (CESTAT) . I am highlighting only three aspects as below : a. No Dismissal for Non-Prosecution- In Balaji Steel Re-Rolling Mills Versus Commissioner Of C.Ex. & Customs rep

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