Eeva Mary Sanil
Section 192 vs. 194J: TDS on Salary vs. Professional Fees – Where Do You Draw the Line?
In the world of taxation, labels matter. Particularly when it comes to classifying income under the Income Tax Act, 1961, how you define a payment...
![ITAT Restores Assessee’s Case for Fresh Consideration: Rules Ex-parte Dismissal by NFAC Violated Principles of Natural Justice [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/250x150_2041912-itat-itat-restores-assessees-restores-assessees-case-for-fresh-consideration-taxscan.webp "ITAT Restores Assessee’s Case for Fresh Consideration: Rules Ex-parte Dismissal by NFAC Violated Principles of Natural Justice [Read Order]")
![No Interest on Timely Refund of Pre-Deposit, Rules CESTAT: Assessee’s Appeal Rejected [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041876-interest-refund-pre-deposit-rules-cestat-assessees-appeal-rejected-taxscan.webp "No Interest on Timely Refund of Pre-Deposit, Rules CESTAT: Assessee’s Appeal Rejected [Read Order]")
![CESTAT Rejects Appeal by Assessee over Refund of Additional Duty: Cites Missing Mandatory Documents and Lack of Diligence [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041874-cestat-appeal-assessee-over-refund-additional-duty-documents-diligence-taxscan.webp "CESTAT Rejects Appeal by Assessee over Refund of Additional Duty: Cites Missing Mandatory Documents and Lack of Diligence [Read Order]")
![CESTAT Upholds Penalty for Misdeclaration and Undervaluation in Import of Glass Chatons, against Importer and Alleged Mastermind [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041868-cestat-penalty-misdeclaration-undervaluation-import-glass-chatons-importer-alleged-mastermind-taxscan.webp "CESTAT Upholds Penalty for Misdeclaration and Undervaluation in Import of Glass Chatons, against Importer and Alleged Mastermind [Read Order]")
Orissa HC Negates Cancellation of GST Registration, Citing Precedent Pronounced by Coordinate Bench [Read Order]
The Orissa High Court allowed the revival of a cancelled Goods and service Tax (GST) registration, observing that the taxpayer was willing to comply with the statutory obligations, including payment...
![Orissa HC Negates Cancellation of GST Registration, Citing Precedent Pronounced by Coordinate Bench [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041437-orissa-hc-negates-cancellation-of-gst-registration-negates-cancellation.webp "Orissa HC Negates Cancellation of GST Registration, Citing Precedent Pronounced by Coordinate Bench [Read Order]")
GST Relief: Orissa HC Directs Revocation of Cancelled Registration as Taxpayer Agrees to Pay Dues [Read Order]
The Orissa High Court directed GST authorities to consider a revocation application despite delay, subject to the taxpayer clearing all statutory dues. The decision was made in the case of Samita...
![GST Relief: Orissa HC Directs Revocation of Cancelled Registration as Taxpayer Agrees to Pay Dues [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041440-gst-relief-orissa-hc-taxpayer-taxscan.webp "GST Relief: Orissa HC Directs Revocation of Cancelled Registration as Taxpayer Agrees to Pay Dues [Read Order]")
Orissa HC Allows Revocation of Cancelled GST Registration, Grants Relief to Petitioner Upon Tax Compliance [Read Order]
The Orissa High Court in the case of Saumya Ranjan Moharana v. State Tax Officer, directed the authorities to consider the application for revocation of cancelled GST registration, subject to...
![Orissa HC Allows Revocation of Cancelled GST Registration, Grants Relief to Petitioner Upon Tax Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041287-orissa-high-court-gst-gst-registration-taxscan.webp "Orissa HC Allows Revocation of Cancelled GST Registration, Grants Relief to Petitioner Upon Tax Compliance [Read Order]")
![GST Cancellation Set Aside: Orissa High Court Slams Mechanical and Non-Speaking Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041249-gst-registration-orissa-high-court-taxscan.webp "GST Cancellation Set Aside: Orissa High Court Slams Mechanical and Non-Speaking Order [Read Order]")
Orissa HC Grants Relief to GST Registrant, Orders Consideration of Revocation Application Despite Delay [Read Order]
The Orissa High Court, in a recent case, directed the GST authorities to consider revoking the cancellation of a GST registration upon payment of dues, despite procedural delays in filing such an ...
![Orissa HC Grants Relief to GST Registrant, Orders Consideration of Revocation Application Despite Delay [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041429-orissa-hc-grants-relief-to-gst-registrant-gst-registrant-taxscan.webp "Orissa HC Grants Relief to GST Registrant, Orders Consideration of Revocation Application Despite Delay [Read Order]")
CESTAT Rejects Revenue’s Appeal, Upholds Classification of ‘Martech DHA’ as Final: No Justification for Re-litigation, Rules Tribunal [Read Order]
In a recent ruling, the Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) dismissed an appeal filed by the Revenue against Vasta Biotech Pvt. Ltd., holding that the...
![CESTAT Rejects Revenue’s Appeal, Upholds Classification of ‘Martech DHA’ as Final: No Justification for Re-litigation, Rules Tribunal [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/500x300_2041483-revenues-appeal-rejection.webp "CESTAT Rejects Revenue’s Appeal, Upholds Classification of ‘Martech DHA’ as Final: No Justification for Re-litigation, Rules Tribunal [Read Order]")
Writ Petition Against GST Demand Disposed: Orissa HC Grants Liberty to File Fresh Representation [Read Order]
The Orissa High Court disposed of a writ petition filed by Ashraf Petrol Pump challenging a demand order under the Odisha Goods and Services Tax Act, 2017 (OGST Act). The Court granted liberty to...
![Writ Petition Against GST Demand Disposed: Orissa HC Grants Liberty to File Fresh Representation [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041302-gst-gst-demand-orissa-high-court-taxscan.webp "Writ Petition Against GST Demand Disposed: Orissa HC Grants Liberty to File Fresh Representation [Read Order]")