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 Fresh GST Pre-Deposit Required if already Paid at First Appeal Stage: Jharkhand HC Permits Physical Filing if E-Filing Fails [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124628-gst-pre-deposit-jharkhand-high-court-taxscan.webp "No Fresh GST Pre-Deposit Required if already Paid at First Appeal Stage: Jharkhand HC Permits Physical Filing if E-Filing Fails [Read Order]")
No Fresh GST Pre-Deposit Required if already Paid at First Appeal Stage: Jharkhand HC Permits Physical Filing if E-Filing Fails [Read Order]
The Jharkhand High Court has held that no fresh GST ( Goods and Services Tax ) pre-deposit can be demanded at the Tribunal stage where the assessee...
![Fish Meal GST Levy under Challenge Before Supreme Court Not Ground to Skip Pre-Deposit: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124621-fish-meal-gst-levy-under-challenge-before-supreme-court.webp "Fish Meal GST Levy under Challenge Before Supreme Court Not Ground to Skip Pre-Deposit: Madras HC [Read Order]")
![Software Preloaded in Imported Hardware Includible in Customs Value: CESTAT Upholds Duty Demand, Drops Penalty against Wipro [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124470-software-preloaded-imported-hardware-includible-customs-value-cestat.webp "Software Preloaded in Imported Hardware Includible in Customs Value: CESTAT Upholds Duty Demand, Drops Penalty against Wipro [Read Order]")
Delhi HC sets aside Retrospective GST Cancellation from 2018, Says SCN Must Clearly Propose Backdated Cancellation [Read Order]
The Delhi High Court has set aside an order cancelling a taxpayer’s GST registration with retrospective effect from 2018, holding that a show cause notice (SCN) must clearly and specifically propose...
![Delhi HC sets aside Retrospective GST Cancellation from 2018, Says SCN Must Clearly Propose Backdated Cancellation [Read Order]](https://images.taxscan.in/h-upload/2026/02/09/2124348-delhi-hc-sets-aside-retrospective-gst-cancellation.webp "Delhi HC sets aside Retrospective GST Cancellation from 2018, Says SCN Must Clearly Propose Backdated Cancellation [Read Order]")
Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Raipur Bench, has held that deduction claimed for political donations under Section 80GGC of the Income Tax Act, 9161 cannot be denied merely on the...
![Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124035-political-donation-deduction-cannot-be-denied-general-presumptions-alone-itat-allows-s-80ggc-claim-taxscan.webp "Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]")
Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an Assessing Officer cannot make ad hoc disallowances merely by selectively comparing higher expenses under certain heads...
![Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124005-disallowance-without-evidence-itat-taxscan.webp "Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT [Read Order]")
Agricultural Land is at 2.75 Km from Municipal Limit as per Google Map: ITAT quashes Capital Gain Addition [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed a long-term capital gains addition after holding that the land sold by the assessee was a rural agricultural land...
![Agricultural Land is at 2.75 Km from Municipal Limit as per Google Map: ITAT quashes Capital Gain Addition [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2123972-agricultural-land-275-km-municipal-limit-as-per-google-map-taxscan.webp "Agricultural Land is at 2.75 Km from Municipal Limit as per Google Map: ITAT quashes Capital Gain Addition [Read Order]")
![Early Judicial Signal on Section 74A: Madras HC decides S. 74 Order issued for FY 2024-25 [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2123965-madras-high-court-judicial-signal-fy-2024-25-madras-hc-gst-madras-high-court-gst-ruling-taxscan.webp "Early Judicial Signal on Section 74A: Madras HC decides S. 74 Order issued for FY 2024-25 [Read Order]")