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.
An analysis of key ITAT (Income Tax Appellate Tribunal) rulings
A number of landmark decisions under the Direct Tax Laws redefined legal interpretations and procedural frameworks, ushering in a new age of taxation...
![Wilful Concealment for Service Tax Evasion Not Attributable When Dept. Authorities Differ on Taxability of Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Wilful-Concealment-Service-Tax-Service-Tax-Evasion-taxscan.jpg "Wilful Concealment for Service Tax Evasion Not Attributable When Dept. Authorities Differ on Taxability of Services: CESTAT [Read Order]")
![JCIT has No Power to Issue Sanction for Reassessment u/s 151(1) of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/JCIT-No-Power-Issue-Sanction-Reassessment-us-1511-Income-Tax-Act-Delhi-HC-taxscan.jpg "JCIT has No Power to Issue Sanction for Reassessment u/s 151(1) of Income Tax Act: Delhi HC [Read Order]")
![SARFAESI Act & RDB Act Prevail Over Section 24 of TNGST Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/SARFAESI-Act-RDB-Act-Prevail-Section-24-of-TNGST-Act-Madras-HC-TAXSCAN.jpg "SARFAESI Act & RDB Act Prevail Over Section 24 of TNGST Act: Madras HC [Read Order]")
Escaped Assessment in Different Years Cannot Be Consolidated to Meet Threshold Limit u/s 149 of Income Tax Act: Delhi HC [Read Order]
The Delhi High Court has held that to reach the ₹50 lakh threshold set forth in Section 149(1)(b) of the Income Tax Act 1961 for starting a reassessment action after three years, an Assessing Officer...
![Escaped Assessment in Different Years Cannot Be Consolidated to Meet Threshold Limit u/s 149 of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Escaped-Assessment-Consolidated-to-Meet-Threshold-Section-149-of-Income-Tax-Act-taxscan.jpg "Escaped Assessment in Different Years Cannot Be Consolidated to Meet Threshold Limit u/s 149 of Income Tax Act: Delhi HC [Read Order]")
Supreme Court Quahses Enforcement of Arbitral Award For Claims Not Included in IBC Resolution Plan [Read Judgement]
The Supreme Court quashed an arbitral award passed by the Micro and Small Enterprises Facilitation Council (MSEFC) against Electrosteel Steels Ltd., holding that the award was non-executable in view...
![Supreme Court Quahses Enforcement of Arbitral Award For Claims Not Included in IBC Resolution Plan [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/04/Supreme-Court-Quahses-Enforcement-Arbitral-Award-Claims-Included-IBC-Resolution-Plan-TAXSCAN.jpg "Supreme Court Quahses Enforcement of Arbitral Award For Claims Not Included in IBC Resolution Plan [Read Judgement]")
![GST Dept‘s Claims become Invalid on approval of Resolution Plan by NCLT: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/NCLT-Resolution-Plan-by-NCLT-GST-Depts-Claims-taxscan.jpg "GST Dept‘s Claims become Invalid on approval of Resolution Plan by NCLT: Allahabad HC [Read Order]")
Misuse of Duty Drawback Scheme by Exporters: Delhi HC Allows to Avail Remedy Under Customs Act [Read Order]
In a recent case, the Delhi High Court allowed the petitioner to avail remedy under the customs Act, 1961and also pointed the issue of misuse of duty drawback scheme by Various exporters . The...
![Misuse of Duty Drawback Scheme by Exporters: Delhi HC Allows to Avail Remedy Under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Misuse-of-Duty-DELHI-HIGH-COURT-TAXSCAN.jpg "Misuse of Duty Drawback Scheme by Exporters: Delhi HC Allows to Avail Remedy Under Customs Act [Read Order]")
![Customs Decision cannot Sit Over Customs Appellate Order to Release Goods: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Release-Goods-site-img.jpg "Customs Decision cannot Sit Over Customs Appellate Order to Release Goods: Delhi HC [Read Order]")
Delhi HC Directs Physical Appearance of GST Commissioner concerning over “Harrowing Experience” of Widow Seeking Refund [Read Order]
The Delhi High Court directed the physical appearance of the Assistant GST Commissioner concerning over the “harrowing experience” that a widow had to go through for obtaining a refund from the ...
![Delhi HC Directs Physical Appearance of GST Commissioner concerning over “Harrowing Experience” of Widow Seeking Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Refund-Taxpayer-Rights-Delhi-High-Court-taxscan.jpg "Delhi HC Directs Physical Appearance of GST Commissioner concerning over “Harrowing Experience” of Widow Seeking Refund [Read Order]")
Mere delay in Filing Applications For Recall or Review Cannot be a Reason for Rejecting Petition on Technical Ground of Delay: Bombay HC [Read Order]
In a recent case, the Bombay High Court held that mere delay in filing applications for recall or review cannot be a reason for rejecting petition on the technical ground of delay. Shaila Clubs...
![Mere delay in Filing Applications For Recall or Review Cannot be a Reason for Rejecting Petition on Technical Ground of Delay: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Filing-applications-Bombay-HC-taxscan.jpg "Mere delay in Filing Applications For Recall or Review Cannot be a Reason for Rejecting Petition on Technical Ground of Delay: Bombay HC [Read Order]")