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.
![‘It is not the duty of the tax authorities to direct how a business should be handled’: ITAT deletes Addition by AO on Account of Low GP Rate. [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095357-gross-profit-taxscan.webp "‘It is not the duty of the tax authorities to direct how a business should be handled’: ITAT deletes Addition by AO on Account of Low GP Rate. [Read Order]")
‘It is not the duty of the tax authorities to direct how a business should be handled’: ITAT deletes Addition by AO on Account of Low GP Rate. [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench has held that tax authorities cannot sit in the armchair of a businessman and direct how...
![Foreign Exchange Loss on Outstanding Import Liabilities Allowed Considering Mercantile Accounting Method Followed: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095358-foreign-exchange-outstanding-import-liabilities-itat-taxscan.webp "Foreign Exchange Loss on Outstanding Import Liabilities Allowed Considering Mercantile Accounting Method Followed: ITAT Deletes Addition [Read Order]")
![Transfer of Income Tax Jurisdiction Without issuing Order u/s 127 Held Invalid: ITAT quashes Entire proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095347-transfer-income-tax-jurisdiction-taxscan.webp "Transfer of Income Tax Jurisdiction Without issuing Order u/s 127 Held Invalid: ITAT quashes Entire proceedings [Read Order]")
![EPF/ESI Contributions must Be Deposited within Statutory Due Date: ITAT Rejects Plea of Technical Glitches, Disallows Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095344-pf-esi-pf-esi-tax-deduction-taxscan.webp "EPF/ESI Contributions must Be Deposited within Statutory Due Date: ITAT Rejects Plea of Technical Glitches, Disallows Deduction [Read Order]")
![Recovery of GST Demand from ECRL Valid u/s 79(1)(a) when assessee Fails to Pay Demand Within Time: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095342-gst-demand-pay-demand-chhattisgarh-hc-taxscan.webp "Recovery of GST Demand from ECRL Valid u/s 79(1)(a) when assessee Fails to Pay Demand Within Time: Chhattisgarh HC [Read Order]")
Authorities Must Not Adopt Hyper-Technical Approach in Tax Matters: Jharkhand HC Quashes Rejection of GST Appeal for Non-Submission of Certified Copies [Read Order]
The Jharkhand High Court quashed the order of the Appellate Authority rejecting a GST ( Goods and Services Tax ) appeal solely on the ground of non-submission of certified copies. Chief Justice Tarlok...
![Authorities Must Not Adopt Hyper-Technical Approach in Tax Matters: Jharkhand HC Quashes Rejection of GST Appeal for Non-Submission of Certified Copies [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095340-gst-appeal-taxscan.webp "Authorities Must Not Adopt Hyper-Technical Approach in Tax Matters: Jharkhand HC Quashes Rejection of GST Appeal for Non-Submission of Certified Copies [Read Order]")
GST Registration Cancellation Set Aside: Madras HC Grants Revival with Six-Month Moratorium on Use of ITC and ECRL for Discharging Liability [Read Order]
In a recent ruling, the Madras High Court has set aside the cancellation of GST ( Goods and Services tax ) registration and directed revival of its registration, subject to a six-month moratorium on...
![GST Registration Cancellation Set Aside: Madras HC Grants Revival with Six-Month Moratorium on Use of ITC and ECRL for Discharging Liability [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095040-gst-registration-cancellation-madras-hc-taxscan.webp "GST Registration Cancellation Set Aside: Madras HC Grants Revival with Six-Month Moratorium on Use of ITC and ECRL for Discharging Liability [Read Order]")
Karnataka HC quashes Income Tax Reassessment Notices Issued by Jurisdictional Officers Physically, says Faceless Regime Mandatory [Read Order]
The Karnataka High Court has quashed multiple reassessment notices issued by jurisdictional Income Tax Officers, holding that such notices are without jurisdiction as the Faceless Reassessment...
![Karnataka HC quashes Income Tax Reassessment Notices Issued by Jurisdictional Officers Physically, says Faceless Regime Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095038-high-court-income-tax-act-reassessment-faceless-assessment-income-tax-taxscan.webp "Karnataka HC quashes Income Tax Reassessment Notices Issued by Jurisdictional Officers Physically, says Faceless Regime Mandatory [Read Order]")
ITC in ECRL Blockage Beyond One Year Not Permissible: Punjab & Haryana HC Orders Decision on Unblocking ITC Within One Week [Read Order]
The Punjab & Haryana High Court has reiterated that Input Tax Credit (ITC) blocked in the Electronic Credit Ledger (ECRL) under Rule 86A(3) of the CGST ( Central Goods and Services Tax ) Rules,...
![ITC in ECRL Blockage Beyond One Year Not Permissible: Punjab & Haryana HC Orders Decision on Unblocking ITC Within One Week [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095025-input-tax-credit-taxscan.webp "ITC in ECRL Blockage Beyond One Year Not Permissible: Punjab & Haryana HC Orders Decision on Unblocking ITC Within One Week [Read Order]")
Income tax Reopening Notice Issued within Limitation: Supreme Court Refuses to Interfere with Patna HC Order Dismissing Petition [Read Judgement]
The Supreme Court has declined to interfere with a Patna High Court judgment that upheld the validity of a reopening notice under the Income Tax Act, 1961, holding that it was issued within the...
![Income tax Reopening Notice Issued within Limitation: Supreme Court Refuses to Interfere with Patna HC Order Dismissing Petition [Read Judgement]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095033-income-tax-notice-issued-within-limitation-supreme-court-interfere-patna-hc-dismissing-petition-taxscan.webp "Income tax Reopening Notice Issued within Limitation: Supreme Court Refuses to Interfere with Patna HC Order Dismissing Petition [Read Judgement]")
E-Filing of Appeals Linked to Manually Filed APL-01 to Begin from this Date: GSTAT Portal Replies to Ticket Raised
In response to a ticket on the GSTAT portal regarding the non-availability of e-filing functionality for certain appeals, the GSTN has said that the E-filing of Appeals functionality Not Enabled...
