Yogitha S Yogesh
![Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070030-delay-in-filing-service-tax-refund-service-tax-refund-service-tax-refund-taxscan.webp "Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]")
Delay in filing Service Tax Refund Application not Condonable in Absence of Proper Explanation: CESTAT [Read Order]
In a recent case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that delay in filing a service...
![Suppression cannot be alleged by Dept when Service Tax on GTA Service not paid on Bonafide belief: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/27/250x150_2069690-gta-service-taxscan.webp "Suppression cannot be alleged by Dept when Service Tax on GTA Service not paid on Bonafide belief: CESTAT [Read Order]")
![Transaction value cannot be rejected by invoking rule 10A of Valuation Rules in absence of evidence showing undervaluation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/27/250x150_2069684-cestat-taxscan.webp "Transaction value cannot be rejected by invoking rule 10A of Valuation Rules in absence of evidence showing undervaluation: CESTAT [Read Order]")
![Fresh Notice to Legal Heirs of Borrower Not required to take Possession u/s 14 SARFAESI Act: J&K HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/27/250x150_2069665-jammu-and-kashmir-high-court-taxscan.webp "Fresh Notice to Legal Heirs of Borrower Not required to take Possession u/s 14 SARFAESI Act: J&K HC [Read Order]")
![Any money/property recovered constitutes proceeds of crime’: Orissa HC upholds proceedings under PMLA for offence of Money Laundering [Read Order]](https://images.taxscan.in/h-upload/2025/07/27/250x150_2069657-orissa-hc-taxscan.webp "Any money/property recovered constitutes proceeds of crime’: Orissa HC upholds proceedings under PMLA for offence of Money Laundering [Read Order]")
![Cross Examination of Summons/Arrest Memo issued by GST Officers is not allowable: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2068967-gst-officers-arrest-memo-cross-examination-taxscan.webp "Cross Examination of Summons/Arrest Memo issued by GST Officers is not allowable: Gujarat HC [Read Order]")
Allahabad HC Upholds validity of GST Notice uploaded in Common Portal u/s 169 (1)(d) of CGST Act, Dismisses Petition [Read Order]
The Allahabad High Court in its recent case upheld the validity of the Goods and Service Tax (GST) notice uploaded in common portal under section 169(1)(d) of the Central Goods and Service Tax...
![Allahabad HC Upholds validity of GST Notice uploaded in Common Portal u/s 169 (1)(d) of CGST Act, Dismisses Petition [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068492-allahabad-hc-allahabad-hc-upholds-validity-of-gst-notice-validity-of-gst-notice-taxscan.webp "Allahabad HC Upholds validity of GST Notice uploaded in Common Portal u/s 169 (1)(d) of CGST Act, Dismisses Petition [Read Order]")
Limitation Act does not apply on Conciliation proceedings: Supreme court allows conciliation u/s 18(2) of MSMED Act [Read Judgement]
The Supreme Court has held that the Limitation Act does not apply to conciliation proceedings under Section 18(2) of the MSMED Act. A time-barred claim can be referred to conciliation, as the...
![Limitation Act does not apply on Conciliation proceedings: Supreme court allows conciliation u/s 18(2) of MSMED Act [Read Judgement]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068464-limitation-act-limitation-act-does-not-apply-on-conciliation-proceedings-conciliation-proceedings-taxscan.webp "Limitation Act does not apply on Conciliation proceedings: Supreme court allows conciliation u/s 18(2) of MSMED Act [Read Judgement]")
Madras HC dismisses Challenge against DRAT order Allowing Sale of 42.24 acres by Indian Bank citing Non sale of whole property [Read Order]
In a recent case, the Madras High Court dismissed a challenge against the Deb Recovery Appellate Tribunal [DRAT] order allowing the sale of 42.24 acres by Indian Bank on finding that the bank had...
![Madras HC dismisses Challenge against DRAT order Allowing Sale of 42.24 acres by Indian Bank citing Non sale of whole property [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068385-madras-hc-dismisses-challenge-against-drat-order-madras-hc-challenge-of-drat-order-taxscan.webp "Madras HC dismisses Challenge against DRAT order Allowing Sale of 42.24 acres by Indian Bank citing Non sale of whole property [Read Order]")
S. 44(1)(c) of PMLA Applicable After jurisdictional Court has taken cognizance of scheduled offences: Bombay HC [Read Order]
In a recent case, the Bombay High Court has held that section 44(1)(c) of the Prevention of Money Laundering Act, 2002 ('PML Act') applies after jurisdictional Court has taken cognizance of ...
![S. 44(1)(c) of PMLA Applicable After jurisdictional Court has taken cognizance of scheduled offences: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067745-section-441c-of-pmla-pmla-applicable-after-jurisdictional-court-jurisdictional-court-taxscan.webp "S. 44(1)(c) of PMLA Applicable After jurisdictional Court has taken cognizance of scheduled offences: Bombay HC [Read Order]")
GST Registration obtained by fraud and suppression of fact: Calcutta HC sets aside cancellation finding existence of Premises [Read Order]
In a recent case, the Calcutta High Court set aside the cancellation, finding existence of premises. The cancellation was made on finding that the GST registration was obtained by fraud and...
![GST Registration obtained by fraud and suppression of fact: Calcutta HC sets aside cancellation finding existence of Premises [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067513-gst-registration-obtained-by-fraud-gst-registration-gst-registration-obtained-taxscan.webp "GST Registration obtained by fraud and suppression of fact: Calcutta HC sets aside cancellation finding existence of Premises [Read Order]")