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.
![Deduction of Bad Debts u/s 36 Income Tax Act only if Lends in Ordinary Course of Banking/ Money Lending Business: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-high-court-Deduction-of-Bad-Debts-Section-36-Income-Tax-Act-TAXSCAN.jpg "Deduction of Bad Debts u/s 36 Income Tax Act only if Lends in Ordinary Course of Banking/ Money Lending Business: Delhi HC [Read Order]")
Deduction of Bad Debts u/s 36 Income Tax Act only if Lends in Ordinary Course of Banking/ Money Lending Business: Delhi HC [Read Order]
The Delhi High Court has made it clear that allowance in respect of bad debts as an expense under Section 36 of the Income Tax Act, 1961, is...
![Stamp Duty Not Payable by Wife for Flat Acquired as Part of Compromise in Divorce Case: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2025/03/Stamp-Duty.jpg "Stamp Duty Not Payable by Wife for Flat Acquired as Part of Compromise in Divorce Case: Supreme Court [Read Judgment]")
![Data from NIDB cannot be Basis for Enhancement of Value under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Data-from-NIDB-NIDB-Basis-for-Enhancement-Enhancement-of-Value-under-Customs-Act-Customs-Act-CESTAT-taxscan.jpg "Data from NIDB cannot be Basis for Enhancement of Value under Customs Act: CESTAT [Read Order]")
![GST: Timeline for Issuing SCN u/s 73(2) is Mandatory, says Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Timeline-for-Issuing-SCN-SCN-Section-732-SCN-SCN-Section-732-is-Mandatory-Mandatory-Andhra-Pradesh-HC-taxscan.jpg "GST: Timeline for Issuing SCN u/s 73(2) is Mandatory, says Andhra Pradesh HC [Read Order]")
![Establishment of Fake or Fabricated Invoice Not necessary to reject Transaction value u/r 12 of Customs Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Transaction-value-Fabricated-invoice-taxscan.jpg "Establishment of Fake or Fabricated Invoice Not necessary to reject Transaction value u/r 12 of Customs Valuation Rules: CESTAT [Read Order]")
![Application u/s 95 of IBC can be Filed by Beneficiaries of Personal Guarantee: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Personal-Guarantee.jpg "Application u/s 95 of IBC can be Filed by Beneficiaries of Personal Guarantee: NCLAT [Read Order]")
SCN u/s 29 CGST Act must reflect Reasons and Intent of Retrospective Cancellation of Registration: Delhi HC [Read Order]
The Delhi High Court has been made clear that a decision to cancel a trader's GST registration with retroactive effect will not be upheld unless the authority's intentions and the reasons for the...
![SCN u/s 29 CGST Act must reflect Reasons and Intent of Retrospective Cancellation of Registration: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Registration-Cancellation.jpg "SCN u/s 29 CGST Act must reflect Reasons and Intent of Retrospective Cancellation of Registration: Delhi HC [Read Order]")
Pr Commissioner of Income Tax has Authority to Cancel Registration of Assessee even without Decision from Assessing Authority: Kerala HC [Read Order]
The Kerala High Court declared the principal commissioner's power to terminate an assessee's registration without awaiting the assessing authority's action. Judges A.K. Jayasankaran Nambiar and...
![Pr Commissioner of Income Tax has Authority to Cancel Registration of Assessee even without Decision from Assessing Authority: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Pr-Commissioner-of-Income-Tax-Income-Tax-Income-Tax-has-Authority-Authority-to-Cancel-Registration-Decision-from-Assessing-Authority-Kerala-HC-taxscan.jpg "Pr Commissioner of Income Tax has Authority to Cancel Registration of Assessee even without Decision from Assessing Authority: Kerala HC [Read Order]")
Power to Remand u/s 107(11) of GST Act: Telangana HC allows Petition on Non-Consideration of Jurisdiction Objection [Read Order]
The Telangana High Court allowed writ petition citing violation of natural justice principle. It was found that there was breach of principles of natural justice and for not considering the...
![Power to Remand u/s 107(11) of GST Act: Telangana HC allows Petition on Non-Consideration of Jurisdiction Objection [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Telangana-High-Court-TAXSCAN.jpg "Power to Remand u/s 107(11) of GST Act: Telangana HC allows Petition on Non-Consideration of Jurisdiction Objection [Read Order]")
GST: Commercial Taxes Dept issued Revised list of Proper Officer for Rajasthan SGST [Read Notification]
By Notification No. 03/2025 The Commercial Taxes Department updated the list of appropriate personnel for the Rajasthan state Goods and Service Tax (SGST) on March 3, 2022. This update lists the...
![GST: Commercial Taxes Dept issued Revised list of Proper Officer for Rajasthan SGST [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Commercial-Taxes-Dept-Revised-list-Proper-Officer-Rajasthan-SGST-taxscan.jpg "GST: Commercial Taxes Dept issued Revised list of Proper Officer for Rajasthan SGST [Read Notification]")
Time Limit for Issuance of SCN & Order under GST Act Extended by CBIC Notification: Bombay HC stays Garnishee Notice [Read Order]
Citing CBIC Notification No. 56/2023-Central Tax dated December 28, 2023, which extended the deadline for issuing show cause notices (SCNs) and orders, the Bombay High Court granted an interim stay...
![Time Limit for Issuance of SCN & Order under GST Act Extended by CBIC Notification: Bombay HC stays Garnishee Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Bombay-High-court-SCN-Show-cause-notice-CBIC-extends-SCN-and-order-time-limit-under-GST-TAXSCAN.jpeg "Time Limit for Issuance of SCN & Order under GST Act Extended by CBIC Notification: Bombay HC stays Garnishee Notice [Read Order]")