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.
![No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088912-composition-scheme-taxscan.webp "No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]")
No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]
The Allahabad High Court has dismissed writ petitions filed upholding orders passed against the assessee under the GST Act observing that in the...
![GST Personal Hearing should Not be fixed before Expiry of SCN Reply Period: Allahabad HC Quashes Notice [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088910-show-cause-notice-taxscan-1.webp "GST Personal Hearing should Not be fixed before Expiry of SCN Reply Period: Allahabad HC Quashes Notice [Read Order]")
![Goods Sent for Weighment Must Accompany Delivery Challan: Allahabad HC rules Later Submission Defeats Purpose of S. 129 and R. 138 [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088894-delivery-challan-taxscan.webp "Goods Sent for Weighment Must Accompany Delivery Challan: Allahabad HC rules Later Submission Defeats Purpose of S. 129 and R. 138 [Read Order]")
![ICAI Issues Revised Schedule for Postponed CA Final and Intermediate Examinations in Kathmandu (Nepal), September 2025 [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088804-icai-issues-revised-schedule-postponed-ca-final-intermediate-examinations-taxscan.webp "ICAI Issues Revised Schedule for Postponed CA Final and Intermediate Examinations in Kathmandu (Nepal), September 2025 [Read Order]")
DGFT Notifies Import Restriction on ATS-8, CIF Value Below $111/Kg Restricted Till Sept 30, 2026 [Read Notification]
The Directorate General of Foreign Trade ( DGFT ), Ministry of Commerce & Industry, has amended the Import Policy condition under Chapter 29 of ITC (HS), 2022, Schedule–I (Import Policy),...
![DGFT Notifies Import Restriction on ATS-8, CIF Value Below $111/Kg Restricted Till Sept 30, 2026 [Read Notification]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088795-dgft-notifies-import-restriction-ats-8-cif-value-restricted-taxscan.webp "DGFT Notifies Import Restriction on ATS-8, CIF Value Below $111/Kg Restricted Till Sept 30, 2026 [Read Notification]")
HRA Claim Restricted to 50% as Rent Agreement in Joint Name with Brother, rules ITAT Despite Assessee Bearing Entire Rent [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT), Pune Bench, held that an assessee is entitled to claim only 50% deduction of House Rent Allowance (HRA) where the rent agreement stands...
![HRA Claim Restricted to 50% as Rent Agreement in Joint Name with Brother, rules ITAT Despite Assessee Bearing Entire Rent [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088550-hra-rent-taxscan.webp "HRA Claim Restricted to 50% as Rent Agreement in Joint Name with Brother, rules ITAT Despite Assessee Bearing Entire Rent [Read Order]")
GST Act Intended for Ease of Business, Not Harassment: Allahabad HC Slams Revenue for Misusing Section 74 [Read Order]
The Allahabad High Court has quashed orders passed under Section 74 of the GST ( Goods and Services Tax ) Act against a pharmaceutical company, observing that the Act was brought in for...
![GST Act Intended for Ease of Business, Not Harassment: Allahabad HC Slams Revenue for Misusing Section 74 [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088545-allahabad-highcourt-taxscan-1.webp "GST Act Intended for Ease of Business, Not Harassment: Allahabad HC Slams Revenue for Misusing Section 74 [Read Order]")
GST Rate Revision: Central Govt Relaxes Re-labelling Requirements under Legal Metrology Rules, Notification Out! [Read Notification]
The Central Government has relaxed certain provisions of the law according to the latest GST rate revision. The Ministry of Consumer Affairs, Food and Public Distribution notified the same on 18th...
![GST Rate Revision: Central Govt Relaxes Re-labelling Requirements under Legal Metrology Rules, Notification Out! [Read Notification]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088538-gst-rates-revision-taxscan.webp "GST Rate Revision: Central Govt Relaxes Re-labelling Requirements under Legal Metrology Rules, Notification Out! [Read Notification]")
Revenue Can Tax Only if Case Falls Within Four Corners of Statute, Not on Legislative Intent or Substance: Supreme Court [Read Order]
In a recent ruling, the Supreme Court has held that the Revenue authorities cannot impose tax on the basis of legislative intent, substance, or analogy, unless the case strictly falls within the...
![Revenue Can Tax Only if Case Falls Within Four Corners of Statute, Not on Legislative Intent or Substance: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088531-supreme-court-taxscan.webp "Revenue Can Tax Only if Case Falls Within Four Corners of Statute, Not on Legislative Intent or Substance: Supreme Court [Read Order]")
Once Income Tax Form 10EE Furnished, it applies Automatically to Subsequent Years: ITAT allows Section 89A Benefit [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Mumbai Bench, has held that once a taxpayer exercises the option under Section 89A of the Income Tax Act, 1961 by furnishing Form 10EE, there is no...
![Once Income Tax Form 10EE Furnished, it applies Automatically to Subsequent Years: ITAT allows Section 89A Benefit [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088317-once-income-tax-form-10ee-furnished-applies-automatically-subsequent-years-itat-section-89a-benefit-taxscan.webp "Once Income Tax Form 10EE Furnished, it applies Automatically to Subsequent Years: ITAT allows Section 89A Benefit [Read Order]")
![GST Appellate Tribunal: CBIC notifies Important Deadlines on Appeals [Read Notification]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088238-gst-deadline-taxscan.webp "GST Appellate Tribunal: CBIC notifies Important Deadlines on Appeals [Read Notification]")