Navasree A.M
Navasree A M, B.B.A., LL.B. (Hons), a lawyer with over 2.5 years of experience as a researcher and content writer at Taxscan, specializing in Indirect Taxes and Corporate Laws.
![Prima Facie Adjustment of ESI/PF Disallowance u/s 143(1)(a) Not Permissible during Pendency of Debatable Checkmate Case before SC: Chhattisgarh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Prima-Facie-Adjustment-ESIPF-Disallowance-us-1431a-Pendency-Debatable-Checkmate-SC-Chhattisgarh-HC-taxscan.jpg "Prima Facie Adjustment of ESI/PF Disallowance u/s 143(1)(a) Not Permissible during Pendency of Debatable Checkmate Case before SC: Chhattisgarh HC [Read Order]")
Prima Facie Adjustment of ESI/PF Disallowance u/s 143(1)(a) Not Permissible during Pendency of Debatable Checkmate Case before SC: Chhattisgarh HC [Read Order]
In an important ruling, the Chhattisgarh High Court has held that the Assessing Officer ( AO ) cannot disallow ESI/PF contemplated under Section...
S.153C Orders issued Based on Third-Party Search Materials: Madras HC directs Assessee to Approach Appellate Authority [Read Order]
In a recent ruling, the Madurai bench of Madras High Court dismissed writ petitions challenging assessment orders issued under Section 153C of the Income Tax Act, 1961, and directed the petitioner to...
![S.153C Orders issued Based on Third-Party Search Materials: Madras HC directs Assessee to Approach Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Third-Party-Search-Materials-Section-153C-Orders-Madras-HC-taxscan.jpg "S.153C Orders issued Based on Third-Party Search Materials: Madras HC directs Assessee to Approach Appellate Authority [Read Order]")
No Allegation of Suppression or Fraud in GST S. 74 SCN: Madras HC directs to Treat S.74 Notice as S. 73 notice Enabling to Avail Amnesty Scheme [Read Order]
The Madras High Court held that where no specific allegation of suppression, wilful misstatement, or fraud is made in a show cause notice issued under Section 74 of the GST ( Goods and Services Tax )...
![No Allegation of Suppression or Fraud in GST S. 74 SCN: Madras HC directs to Treat S.74 Notice as S. 73 notice Enabling to Avail Amnesty Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Madras-High-Court-SCN-show-cause-notice-TAXSCAN.jpg "No Allegation of Suppression or Fraud in GST S. 74 SCN: Madras HC directs to Treat S.74 Notice as S. 73 notice Enabling to Avail Amnesty Scheme [Read Order]")
Revised Disallowance Claim u/s 14A should be Backed by Revised Certificate by Auditor in Form 3CA: ITATÂ [Read Order]
In a recent decision, the Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT ) has held that any revised disallowance claim under Section 14A of the Income Tax Act must be supported by a revised...
![Revised Disallowance Claim u/s 14A should be Backed by Revised Certificate by Auditor in Form 3CA: ITATÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Revised-Disallowance-Claim-Disallowance-Claim-Disallowance-Backed-by-Revised-Certificate-taxscan.jpg "Revised Disallowance Claim u/s 14A should be Backed by Revised Certificate by Auditor in Form 3CA: ITATÂ [Read Order]")
60-day Time Limit u/s 62(2) of GST Act is Directory, Delay can be Condoned based on Merits with Payment of Interest and Penalty: Madras HC [Read Order]
The Madras High Court has held that the 60-day time limit prescribed under Section 62(2) of the GST ( Goods and Services Tax ) Act, 2017, for furnishing returns after a best judgment assessment is...
![60-day Time Limit u/s 62(2) of GST Act is Directory, Delay can be Condoned based on Merits with Payment of Interest and Penalty: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Madras-High-Court-TAXSCAN.jpg "60-day Time Limit u/s 62(2) of GST Act is Directory, Delay can be Condoned based on Merits with Payment of Interest and Penalty: Madras HC [Read Order]")
Non-Filing of GSTR-3B Due to Covid Prevents ITC Claim before Prescribed Date: Madras HC Quashes Orders Citing Sec. 16 Amendment [Read Order]
The Madras High Court quashed demand notices issued for denial of Input Tax Credit ( ITC ) on account of delay in filing GSTR-3B returns due to covid, citing the retrospective amendment made to...
![Non-Filing of GSTR-3B Due to Covid Prevents ITC Claim before Prescribed Date: Madras HC Quashes Orders Citing Sec. 16 Amendment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GSTR-3B.jpg "Non-Filing of GSTR-3B Due to Covid Prevents ITC Claim before Prescribed Date: Madras HC Quashes Orders Citing Sec. 16 Amendment [Read Order]")
GST Portal Credentials only Known to Accountant who failed to inform Proceedings: Madras HC Directs Challenge to Ex-Parte Order Before Appellate Authority [Read Order]
In case of the accountant's failure to inform the Goods and Services Tax ( GST ) proceedings which led to the ex-parte order, the Madurai bench of Madras High Court has directed the petitioner to...
![GST Portal Credentials only Known to Accountant who failed to inform Proceedings: Madras HC Directs Challenge to Ex-Parte Order Before Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-Portal-Madras-High-Court-Accountant-who-failed-to-inform-Proceedings-taxscan.jpg "GST Portal Credentials only Known to Accountant who failed to inform Proceedings: Madras HC Directs Challenge to Ex-Parte Order Before Appellate Authority [Read Order]")