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.
Refund dues cannot be adjusted against Demand When there is Stay on Account of Provision u/s 60 (1A) of KVAT Act: Kerala HC [Read Order]
The Kerala High Court has held that refund dues cannot be adjusted against demand when there was a stay on account of provision under section 60...
![Challenge against Attachment Order by Income Tax Dept: Kerala HC Permits to Withdraw 20 % of Pending Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Challenge-Attachment-Income-Tax-Dept-Kerala-HC-Withdraw-20-Pending-Demand-taxscan.jpg "Challenge against Attachment Order by Income Tax Dept: Kerala HC Permits to Withdraw 20 % of Pending Demand [Read Order]")
![Kerala HC sets aside Denial of ITC under CGST Act in Consideration of Notification u/s 16(5) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Kerala-High-Court-InputTax-Credit-ITC-CGST-CGST-Act-Central-Goods-and-Service-Tax-Section-165-of-CGST-Act-Taxscan.jpg "Kerala HC sets aside Denial of ITC under CGST Act in Consideration of Notification u/s 16(5) [Read Order]")
![Service Tax cannot be demanded against Tally Pvt Ltd on Sale of Goods where VAT already Paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Bangalore-Customs-Service-Tax-Tally-Pvt-Ltd-on-Sale-of-Goods-VAT-TAXSCAN.jpg "Service Tax cannot be demanded against Tally Pvt Ltd on Sale of Goods where VAT already Paid: CESTAT [Read Order]")
Non-submission of Inventory on Denim Fabrics Not a ground to Disallow DBK claim: CESTAT Upholds Direction to Brand Rates fixation of Duty drawback under Customs Act [Read Order]
In a recent case, the Chennai bench of the Customs , Excise & Service Tax Appellate Tribunal ( CESTAT ) held that non-submission of inventory on denim fabrics is not a ground to disallow DBK...
![Non-submission of Inventory on Denim Fabrics Not a ground to Disallow DBK claim: CESTAT Upholds Direction to Brand Rates fixation of Duty drawback under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Denim-Fabrics-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Customs-Act-Taxscan.jpg "Non-submission of Inventory on Denim Fabrics Not a ground to Disallow DBK claim: CESTAT Upholds Direction to Brand Rates fixation of Duty drawback under Customs Act [Read Order]")
Entry Made In Dispatch Register Does Not prove Service of Notice under Income Tax Act: Orissa HC [Read Order]
The Orissa High Court in a recent case, has made it clear that an entry in the dispatch register maintained by the Revenue is not primary evidence to prove the service of notice on an assessee under...
![Entry Made In Dispatch Register Does Not prove Service of Notice under Income Tax Act: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-Income-Tax-Act-Income-Tax-Notice-Income-Tax-Act-1961-TAXSCAN.jpg "Entry Made In Dispatch Register Does Not prove Service of Notice under Income Tax Act: Orissa HC [Read Order]")
Kerala HC Sets aside Consequential Order Passed By Assessing Authority Beyond Terms of Remand By Commissioner [Read Order]
The Kerala High Court sets aside consequential order passed by Assessing Authority beyond terms of remand by Commissioner. It was observed that the concern of the Assessing Authority, while passing a...
No Right to Assessing Authority in Reassessing Prior Years Without Inquiry While Considering Assessment of Relevant Year under Income Tax Act: Kerala HC [Read Order]
In a significant case, the Kerala High Court held that assessing authority has no right to reassess prior years without inquiry while determining the assessment of relevant years under Income Tax...
![No Right to Assessing Authority in Reassessing Prior Years Without Inquiry While Considering Assessment of Relevant Year under Income Tax Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-Income-Tax-Act-Kerala-HC-Income-Tax-Act-1961-TAXSCAN.jpg "No Right to Assessing Authority in Reassessing Prior Years Without Inquiry While Considering Assessment of Relevant Year under Income Tax Act: Kerala HC [Read Order]")
Wrongful Deposit of TDS By Employer: Gauhati HC Denies Interest u/s 244A of Income Tax Act [Read Order]
The Gauhati High Court has held that interest on refund under Section 244A of the Income Tax Act, 1961 applies only to those cases where refund is delayed by the Income Tax Department and declined...
![Wrongful Deposit of TDS By Employer: Gauhati HC Denies Interest u/s 244A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Gauhati-HC-Gauhati-High-Court-Income-Tax-Act-Wrongful-Deposit-TDS-Income-Tax-Gauhati-HC-Denies-Interest-Section-244A-of-the-Income-Tax-Act-taxscan.jpg "Wrongful Deposit of TDS By Employer: Gauhati HC Denies Interest u/s 244A of Income Tax Act [Read Order]")
Recall Notice issued during Cut-Off Period Specified u/s 10A doesn't Defer Date of Default If Default Occurred before Cut-Off Period: NCLAT [Read Order]
The National Company Law Appellate Tribunal (NCLAT), New Delhi has held that recall notice issued during cut-off period specified under section 10A of the Insolvency Bankruptcy Code (IBC), 2016...
