Articles by Anandaday Misshra, Advocate

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

Posted by Anandaday Misshra, Advocate 25 April 2015 12716 Views

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

Posted by Anandaday Misshra, Advocate 04 March 2015 13294 Views

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

Posted by Anandaday Misshra, Advocate 03 March 2015 14205 Views

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

Posted by Anandaday Misshra, Advocate 28 February 2015 48139 Views

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

Posted by Anandaday Misshra, Advocate 07 January 2015 8667 Views

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

Posted by Anandaday Misshra, Advocate 02 January 2015 5111 Views

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

Posted by Anandaday Misshra, Advocate 24 December 2014 16204 Views

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

Posted by Anandaday Misshra, Advocate 22 December 2014 4745 Views

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

Posted by Anandaday Misshra, Advocate 17 December 2014 12318 Views

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

Posted by Anandaday Misshra, Advocate 16 December 2014 8397 Views

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