Advocate Anand Mishra

Benefit of Exemption Notification- Reference Answered by Supreme Court

Custom Duty - What is the interpretative rule to be applied while interpreting a tax exemption reportable provision/notification when there is an ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied?...

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Dispute Under Insolvency and Bankruptcy Code, 2016

Custom Duty - The test of Dispute is the sine qua non for entertaining a claim under IBC. If there is an existence of a dispute between the Operational Creditor and the Corporate Debtor then the adjudicating authority may reject the application under IB Code....

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Goods & Services Tax (GST) Curbs Unjust Profit Via Anti-Profiteering

Custom Duty - Anti-Profiteering is going to be the biggest grey area in GST. Business entities should cautiously adopt their costing failing which they will land up with unwanted litigation in future....

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Anti – Profiteering – A Law To Curb Unjust Profit

Custom Duty - The change was so dynamic that it could lead to boosting the GDP of India and also result in changes in price of goods and services as well. The business transactions suddenly saw different trend altogether....

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GST intelligence in 2018

Custom Duty - I must share certain pathetic situations of corporates which i came across while rendering ex-parte counsel opinions in last 5-6 months on certain already implemented process of GST in different organisations including anti-profiteering on regular basis....

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Masterclass GST Series – “Are You Ready For GST”

Custom Duty - GST Strategies For Intelligent Companies & Professionals. An Advance & Exhaustive GST Corporate Seminar on 24th November 2016 (Thursday) at Novotel, Juhu, Mumbai (9.15 a.m. to 5.15 p.m.)...

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Corporate Legal Conference on “Are you ready for GST”

Custom Duty - The focus will be on analysis, simplification & interaction on draft GST. The approach will be simplicity with examples for best understanding and not to be lamented as just another corporate legal conference on GST. Who Should Attend & Why...

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GST – Negligible Exemptions Are On Card

Custom Duty - Goods & Service Tax in India will result eradication of various exemptions .This is also clear from the statement of Shri Najib Shah, chairman, Central Board of Excise and Customs (CBEC), who aired that Tax exemptions until now extended to industry for their expansion and diversification will have to go with GST legislation becoming a re...

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SC Strucks NJAC as Unconstitutional – NJAC Vs. Collegium

Supreme Court Advocates-On-Record Association and Anr. Vs Union of India (Supreme Court of India) - The Supreme Court Bar Association favoured NJAC for appointment and transfer of judges. It advocated that it can probe cases of misconduct by judges, including those from the highest judiciary....

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Rebate of Duty Admissible Both on Inputs i.e raw materials and Final Goods

Spentex Industries Ltd. Vs Commissioner of Central Excise (Supreme Court of India) - Supreme Court of India while interpreting Rule 18 of Central Excise Rules, 2002, which is for rebate of excise duty, has held in the case of Spentex Industries Ltd. Vs. Commissioner of Central Excise that Rebate of Duty is Admissible Both on Inputs i.e raw materials and Final Goods....

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Rule 5A(2) of Service Tax Rules Re-introduced Via Notification No. 23/2014-ST after being held ultra-vires By High Court of Delhi

Notification No. 23/2014-Service Tax - (05/12/2014) - It is pertinent to note that very recently , the Honourable High Court of Delhi in the case of Travelite (India) vs. UOI & Ors, while quashing Rule 5A(2) of the Service Tax Rules and the CBEC Instructions prescribing the manner of an audit and the records that can be called for by the authori...

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Recent Posts in "Advocate Anand Mishra"

Benefit of Exemption Notification- Reference Answered by Supreme Court

What is the interpretative rule to be applied while interpreting a tax exemption reportable provision/notification when there is an ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied?...

Read More

Dispute Under Insolvency and Bankruptcy Code, 2016

The test of Dispute is the sine qua non for entertaining a claim under IBC. If there is an existence of a dispute between the Operational Creditor and the Corporate Debtor then the adjudicating authority may reject the application under IB Code....

Read More
Posted Under: Custom Duty |

Goods & Services Tax (GST) Curbs Unjust Profit Via Anti-Profiteering

Anti-Profiteering is going to be the biggest grey area in GST. Business entities should cautiously adopt their costing failing which they will land up with unwanted litigation in future....

Read More
Posted Under: Custom Duty |

Anti – Profiteering – A Law To Curb Unjust Profit

The change was so dynamic that it could lead to boosting the GDP of India and also result in changes in price of goods and services as well. The business transactions suddenly saw different trend altogether....

Read More
Posted Under: Custom Duty |

GST intelligence in 2018

I must share certain pathetic situations of corporates which i came across while rendering ex-parte counsel opinions in last 5-6 months on certain already implemented process of GST in different organisations including anti-profiteering on regular basis....

Read More
Posted Under: Custom Duty |

GST-A Practical Business Tax Vs. Practical Business Challenges

GST is a tax known throughout the world as practical business tax. It is not a tax on income but a tax on business as settled in courts of law in various country having GST regime. Thus, it was coined to be a practical business tax....

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Posted Under: Custom Duty |

Budget 2017- Goods and Services Tax

The budget 2017, as expected has neither proposed anything specific nor has resulted any change in the existing indirect tax laws . The entire budget could however reflect a strong will to implement GST at an earliest possible date....

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Posted Under: Custom Duty |

GST Implementation, GST Deadline & GST As Money Bill

GST implementation in India has a new deadline of 16th September, 2017. This has been aired by FM that anyhow GST will be implemented in India not later than the said date....

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Masterclass GST Series – “Are You Ready For GST”

GST Strategies For Intelligent Companies & Professionals. An Advance & Exhaustive GST Corporate Seminar on 24th November 2016 (Thursday) at Novotel, Juhu, Mumbai (9.15 a.m. to 5.15 p.m.)...

Read More
Posted Under: Custom Duty |

GST- One Nation, One Tax, Four Rates Finalised

In its meeting on 03rd November 2016 GST Council has finalised Four GST Rates of 5%, 12%, 18% & 28% which will be levied on Various good post implementation of GST....

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