- Home
- »
- Saagarika Gopinath

Saagarika Gopinath
Final year BBA LLB( Hons) law student at Government Law College

ITAT invalidates Reassessment proceeding: No addition made by AO in respect of the issue for which reopening was made
In a recent ruling, the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) held that the reopening of the assessment was bad in law as the...
Discrepancies in ITC Claims and Non-Reversal of ITC for Credit Notes: Madras HC allows re-adjudication on pre-deposit [Read Order]
The Madras High Court, in a recent ruling, allowed re-adjudication on discrepancies in input tax credit ( ITC ) claims and non-reversal of ITC for credit notes, subject to a pre-deposit of 25%. In...
Madras HC orders Fresh Assessment Over Insufficient details on employee’s Cash Transactions [Read Order]
In a recent ruling, the Madras High Court ruled in favour of the assessee and ordered fresh assessment due to insufficient details in the assessment order on employee’s cash transactions. ...
VAT ITC Denied Due to Supplier's Registration Cancellation: Madras HC Remits Case for Reassessment [Read Order]
In a recent ruling, the Madras High Court remanded the case back to the Assessing Officer for reassessment concerning the denial of input tax credit (ITC) under VAT ( Value Added Tax ) due to the...
Madras HC sets aside GST Assessment Order over Procedural Lapses in Input Tax Credit Dispute [Read Order]
In a recent ruling, the Madras High Court set aside a goods and services tax (GST) assessment due to order procedural lapses in an input tax credit (ITC) dispute. In this case, the petitioner had...
ITC Blocking Lapses After One Year: Madras HC dismisses Writ Petition as Infructuous [Read Order]
In a recent ruling, the Madras High Court dismissed a writ petition as infructuous as the relief sought by the petitioner was no longer valid and held that according to Rule 86A(3) of the CGST Rules,...