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.
![[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members: Supreme Court](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113585-income-association-persons-syndicates-clubbed-members-supreme-court-taxscan.webp "[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members: Supreme Court")
[BREAKING] Income of the Association of Persons (Syndicates) cannot be clubbed with Members': Supreme Court
The Supreme Court of India has upheld the decision of the Madhya Pradesh High Court, ITAT and CIT(A) observing that income earned by an Association...
![Income Tax Hearing Date cannot be Advanced without Intimating Assessee: Orissa HC sets aside Order rejecting S. 154 Application [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/250x150_2113574-income-tax-hearing-intimating-assessee-orissa-hc-order-rejecting-s-154-application-taxscan.webp "Income Tax Hearing Date cannot be Advanced without Intimating Assessee: Orissa HC sets aside Order rejecting S. 154 Application [Read Order]")
![Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113535-cancellation-of-gst-registration-return-default-reversible-returns-filed-dues-cleared-gujarat-hc-taxscan.webp "Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]")
Madras HC affirms CBIC Notifications Extending Time limit to Issue order u/s 73 Ultra vires to S. 168A, says both ‘Illegal’ [Read Order]
The Madurai Bench of Madras High Court has once again confirmed that the Central Board of Indirect Taxes and Customs ( CBIC ) exceeded its statutory powers while issuing two Notifications which...
![Madras HC affirms CBIC Notifications Extending Time limit to Issue order u/s 73 Ultra vires to S. 168A, says both ‘Illegal’ [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113517-madras-hc-affirms-cbic-notifications-extending-time-limit-issue-order-taxscan.webp "Madras HC affirms CBIC Notifications Extending Time limit to Issue order u/s 73 Ultra vires to S. 168A, says both ‘Illegal’ [Read Order]")
![GSTR-9 Audit Checklist: Verification of Table 6A1 vs Table 6H [Access Checklist PDF Here]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113277-gstr-9-audit-checklist-verification-table-6a1-table-6h-taxscan.webp "GSTR-9 Audit Checklist: Verification of Table 6A1 vs Table 6H [Access Checklist PDF Here]")
Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]
The Chhattisgarh High Court has declined to exercise its writ jurisdiction at the show cause notice (SCN) stage, holding that the petitioner must first participate in the adjudication process and...
![Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113176-chhattisgarh-hc-scn-writ-jurisdiction-state-beverages-service-tax-demand-taxscan.webp "Writ Jurisdiction Not Invocable at SCN Stage: Chhattisgarh HC Dismisses State Beverages Corporation’s Plea on Service Tax Demand [Read Order]")
GSTR-9 Treatment of ITC Claimed & Reversed in FY 2023-24 but Re-Availed in FY 2024-25 [GSTR 9/9C FAQ Explained]
The accurate reporting of Input Tax Credit ( ITC ) under Goods and Services Tax ( GST ) for a previous fiscal year that was claimed and reversed in that year but re-availed in the next fiscal year...
![GSTR-9 Treatment of ITC Claimed & Reversed in FY 2023-24 but Re-Availed in FY 2024-25 [GSTR 9/9C FAQ Explained]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113215-gstr-9-treatment-itc-claimed-reversed-fy-2023-24-taxscan.webp "GSTR-9 Treatment of ITC Claimed & Reversed in FY 2023-24 but Re-Availed in FY 2024-25 [GSTR 9/9C FAQ Explained]")
Calcutta HC Condones 35-Day Delay Beyond Statutory Limit in GST Appeal, Sets Aside Dismissal Passed without Considering Medical Grounds [Read Order]
The Calcutta High Court has condoned a 35-day delay beyond the statutory limitation period in filing a GST ( Goods and Services Tax ) appeal and set aside the dismissal order passed by the...
![Calcutta HC Condones 35-Day Delay Beyond Statutory Limit in GST Appeal, Sets Aside Dismissal Passed without Considering Medical Grounds [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113163-calcutta-hc-condones-delay-statutory-limit-gst-appeal-dismissal-passed-medical-grounds-taxscan.webp "Calcutta HC Condones 35-Day Delay Beyond Statutory Limit in GST Appeal, Sets Aside Dismissal Passed without Considering Medical Grounds [Read Order]")
GST ITC Reversal Cannot Be Ordered Without Proper Scrutiny of Records: Calcutta HC Remands Appeal [Read Order]
The Calcutta High Court has held that Input Tax Credit (ITC ) reversal under the GST Act cannot be sustained unless the appellate authority undertakes a proper scrutiny of the records and documents...
![GST ITC Reversal Cannot Be Ordered Without Proper Scrutiny of Records: Calcutta HC Remands Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113159-gst-itc-reversal-scrutiny-records-calcutta-hc-taxscan.webp "GST ITC Reversal Cannot Be Ordered Without Proper Scrutiny of Records: Calcutta HC Remands Appeal [Read Order]")
ITC Claimed, Reversed and Re-Claimed in FY 2024-25: How Will It Reflect in GSTR-9? [GSTR 9/9C FAQ Explained]
In this article, we’ll explain the claim, reversed and re-claim within the same financial year. It is quite the taxpayers and the professionals who get confused when Input Tax Credit (ITC) is...
![ITC Claimed, Reversed and Re-Claimed in FY 2024-25: How Will It Reflect in GSTR-9? [GSTR 9/9C FAQ Explained]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113133-itc-fy-2024-25-gstr-9-itc-gstr-9-reclaimed-itc-itc-reversal-taxscan.webp "ITC Claimed, Reversed and Re-Claimed in FY 2024-25: How Will It Reflect in GSTR-9? [GSTR 9/9C FAQ Explained]")