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.
![State can be Secured Creditor under IBC Due to Statutory Charge Created u/s 48 of GVAT Act: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/NCLAT-IBC.jpg "State can be Secured Creditor under IBC Due to Statutory Charge Created u/s 48 of GVAT Act: NCLAT [Read Order]")
State can be Secured Creditor under IBC Due to Statutory Charge Created u/s 48 of GVAT Act: NCLAT [Read Order]
The National Company Law Appellate Tribunal (NCLAT) in New Delhi ruled that the State's debts should be treated as secured creditors under Section 53...
![Inadvertent Typographical Errors in NCLT Orders can be Corrected u/r 154 of NCLT Rules: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/NCLAT-NCLT-Orders-NCLT-Rules-taxscan.jpg "Inadvertent Typographical Errors in NCLT Orders can be Corrected u/r 154 of NCLT Rules: NCLAT [Read Order]")
![Operational Creditor cannot initiate Insolvency Proceedings When Complaints Regarding Defects Remain Unresolved: NCLT rules against Schneider Electric India Pvt. Ltd. [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Schneider-Electric-India-Pvt.-Ltd-.jpg "Operational Creditor cannot initiate Insolvency Proceedings When Complaints Regarding Defects Remain Unresolved: NCLT rules against Schneider Electric India Pvt. Ltd. [Read Order]")
![Payment Made on Specific Invoice not adjustable Against Back-Dated Invoices: NCLTÂ rejects petition filed u/s 9 of IBC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Corporate-debto-r-taxscan.jpg "Payment Made on Specific Invoice not adjustable Against Back-Dated Invoices: NCLTÂ rejects petition filed u/s 9 of IBC [Read Order]")
DRT Order Setting aside NPA Classification Does not Negate Existence of Financial Debt: NCLT [Read Order]
The New Delhi bench of the National Company Law Tribunal (NCLT) ruled that the existence of financial debt or the occurrence of default—the two main requirements for admitting a Section 7 petition...
![DRT Order Setting aside NPA Classification Does not Negate Existence of Financial Debt: NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/DRT-NPA-Classification-NCLT-TAXSCAN.jpg "DRT Order Setting aside NPA Classification Does not Negate Existence of Financial Debt: NCLT [Read Order]")
Income Tax Notice issued Demanding Management Fee Paid to Oversea Company: Delhi HC sets aside Notice being Violative of S. 149 (1)(a) [Read Order]
The Delhi High Court in a recent case has set aside the Income Tax notice issued demanding management fee paid to oversea company being violative of section 149 (1)(a) of the Income Tax Act, 1961. ...
![Income Tax Notice issued Demanding Management Fee Paid to Oversea Company: Delhi HC sets aside Notice being Violative of S. 149 (1)(a) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Notice-Demanding-Management-Fee-Oversea-Company-Delhi-HC-notice-Violative-taxscan.jpg "Income Tax Notice issued Demanding Management Fee Paid to Oversea Company: Delhi HC sets aside Notice being Violative of S. 149 (1)(a) [Read Order]")
Period of Limitation as per S. 153 C Commences with date on which documents were Submitted: Delhi HC [Read Judgement]
The Delhi High Court in its recent case held that the period of limitation as per section 153C of the Income Tax Act, 1961 commenced with date on which documents were submitted. Landcraft...
Calcutta HC Upholds ITAT Order Deleting Addition u/s 68 of Income Tax Act made on account of Bogus Share Capital [Read Order]
In a recent case, the Calcutta High Court has upheld the Income Tax Appellate Tribunal (ITAT) order which upheld the CIT(A) order deleting addition made under section 68 of the Income Tax Act, 1961...
![Calcutta HC Upholds ITAT Order Deleting Addition u/s 68 of Income Tax Act made on account of Bogus Share Capital [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Bogus-share-capital-site-img.jpg "Calcutta HC Upholds ITAT Order Deleting Addition u/s 68 of Income Tax Act made on account of Bogus Share Capital [Read Order]")
Validity of GST Notification upheld without personal hearing of assessee: Delhi HC Sets aside Order [Read Order]
The Delhi High Court has set aside the Goods and Service Tax (GST ) order which upheld the validity of the GST notification even without personal hearing of assessee. The bench found that the...
![Validity of GST Notification upheld without personal hearing of assessee: Delhi HC Sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-high-court-GST-notification-validity-TAXSCAN-1.jpg "Validity of GST Notification upheld without personal hearing of assessee: Delhi HC Sets aside Order [Read Order]")