Yogitha S. Yogesh
Yogitha S Yogesh is a legal content professional with over three years of specialized experience in demystifying the intricate world of taxation law. Her work has centered on translating complex fiscal regulations spanning direct and indirect tax, GST, and corporate compliance into clear, accessible content for diverse audiences. Her strength lies not just in accuracy, but in her ability to build a narrative around technical subjects, making them engaging and digestible. She had a robust academic foundation, including an LLM in Constitutional Law and a BA LLB from the prestigious Government Law College, Trivandrum.
![ITC u/s 16(2)(c) of CGST Act Denied: Kerala HC Allows Benefit of Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CGST-Kerala-HC-Kerala-HC-Allows-Benefit-of-Circular-Input-Tax-Credit-ITC-Input-Tax-Credit-under-section-16-the-High-Court-of-Kerala-Taxscan.jpg "ITC u/s 16(2)(c) of CGST Act Denied: Kerala HC Allows Benefit of Circular [Read Order]")
ITC u/s 16(2)(c) of CGST Act Denied: Kerala HC Allows Benefit of Circular [Read Order]
In a recent case regarding a challenge against the denial of Input Tax Credit (ITC) under section 16 (2)(c) of the Central Goods and Service Tax...
![Jharkhand HC Upholds GST Cancellation due to Lethargic Approach of Filing Appeal u/s 107 of GST After 1 year [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Jharkhand-High-Court-GST-Cancellation-Section-107-section107of-the-GST-Act-Taxscan.jpg "Jharkhand HC Upholds GST Cancellation due to Lethargic Approach of Filing Appeal u/s 107 of GST After 1 year [Read Order]")
![Pendency of One Time Settlement Proposal is not A Ground to Reject Application u/s 95: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/NCLAT-NCLAT-Delhi-National-Company-Law-Appellate-Tribunal-NCLAT-ruling-on-OTS-TAXSCAN.jpg "Pendency of One Time Settlement Proposal is not A Ground to Reject Application u/s 95: NCLAT [Read Order]")
Share Capital Reduction Does Not Exempt Company From Fulfilling Other Statutory Obligations: NCLT [Read Order]
In a recent ruling, the Ahmedabad bench of National Company Law Tribunal (NCLT) approved a Section 66 application of Companies Act, 2013 filed by the Mahan Industries, seeking confirmation in the...
![Share Capital Reduction Does Not Exempt Company From Fulfilling Other Statutory Obligations: NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Share-Capital-NCLT-Fulfilling-Other-Statutory-Obligations-Share-Capital-Reduction-the-Ahmedabad-bench-of-National-Company-Law-Tribunal-Taxscan.jpg "Share Capital Reduction Does Not Exempt Company From Fulfilling Other Statutory Obligations: NCLT [Read Order]")
Part of Resolution Plan Cannot Be Given on Application of Operational Creditor Till Approval of Plan: NCLAT [Read Order]
The New Delhi bench of National Company Law Appellate Tribunal ( NCLAT) has held that part of the Resolution Plan cannot be given to the operational creditor till the Resolution Plan pending for...
Share Application Money Deposited With Corporate Debtor Not a Financial Debt u/s 5(8) of IBC: NCLAT [Read Order]
The New Delhi bench of National Company Law Appellate Tribunal ( NCLAT) has held that share application money deposited with the corporate debtor cannot be treated as financial debt under section...
Information Memorandum prepared based on Resolution Plan Submitted & Approved by CoC cannot be modified: NCLAT
The New Delhi bench of National Company Law Appellate Tribunal ( NCLAT ) has held that the Information Memorandum prepared by the Resolution Professional based on which the Resolution Plan approved...
Commercial Space Allotted By Corporate Debtor Through Unregistered Allotment cannot Excluded From Resolution Plan: NCLAT
The New Delhi bench of National Company Law Appellate Tribunal ( NCLAT) has held that allotment of commercial spaces by the corporate debtor through unregistered documents like allotment letter,...
Sale Certificate Issued to Successful Bidder Can Be Cancelled on Non Payment of Bid Amount Within 90 Days: NCLAT
The New Delhi bench of National Company Law Appellate Tribunal ( NCLAT ) has held that as per Liquidation Regulations, the bid amount has to be paid within 90 days. If the amount is not paid, sale...
1.5% GST Applicable to Service of Construction of Affordable Residential Apartment under REP: AAR [Read Order]
In a significant case, the Authority for Advance Ruling ( AAR ) has held that 1.5% Goods and Services Tax ( GST ) applicable to service of construction of affordable residential apartment under Real...
![1.5% GST Applicable to Service of Construction of Affordable Residential Apartment under REP: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Affordable-Housing-GST-Construction-Services-GST-GST-for-Real-Estate-Projects-taxscan.jpg "1.5% GST Applicable to Service of Construction of Affordable Residential Apartment under REP: AAR [Read Order]")