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.
No Customs Duty Payable by Corporate Debtor on Sale of Floating Dry Dock to Foreign-Buyer During Liquidation: NCLT [Read Order]
The Amravati Bench of the National Company Law Tribunal (NCLT) ruled recently that a corporate debtor is not required to pay customs duty while...
![Arrest on Wrongful Availment of ITC Based on Manipulated Bills: Rajasthan HC Refuses to Grant Bail [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Wrongful-Availment-of-ITC-ITC-Based-on-Manipulated-Bills-Rajasthan-HC-Rajasthan-HC-Refuses-to-Grant-Bail-Rajasthan-High-Court-ITC-non-existing-firms-ITC-based-on-sham-bills-Taxscan.jpg "Arrest on Wrongful Availment of ITC Based on Manipulated Bills: Rajasthan HC Refuses to Grant Bail [Read Order]")
![CESTAT Allows Larsen & Toubro Ltd. to utilize common Cenvat Credit account for payment of Service Tax on output services provided [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Cenvat-Credit-account-payment-of-Service-Tax-Service-Tax-Cenvat-Credit-account-for-payment-of-Service-Tax-payment-of-tax-on-excisable-goods-Service-Tax-on-output-services-capital-goods-Taxscan.jpg "CESTAT Allows Larsen & Toubro Ltd. to utilize common Cenvat Credit account for payment of Service Tax on output services provided [Read Order]")
![Issue on Compliance of Rule 6 of CCR: CESTAT Sets aside Demand Order issued against Mahindra & Mahindra Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Mumbai-Demand-Order-issued-against-Mahindra-Mahindra-Ltd.-Mahindra-Rule-6-of-CCR-taxscan.jpg "Issue on Compliance of Rule 6 of CCR: CESTAT Sets aside Demand Order issued against Mahindra & Mahindra Ltd [Read Order]")
![Cenvat Credit Refund Hit by unjust enrichment When incidence of duty passed on to customers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Cenvat-Cenvat-Credit-CESTAT-Customs-Customs-Excise-and-Service-Tax-Appellate-Tribunal-institutional-customers-Excise-Service-Tax-CESTAT-Chandigarh-bench-Taxscan.jpg "Cenvat Credit Refund Hit by unjust enrichment When incidence of duty passed on to customers: CESTAT [Read Order]")
Rejection of Application for Brand Rate for Exported Goods Under Duty Drawback Rules solely on Limitation: CESTAT Remands Matter for Reconsideration [Read Order]
In a recent case on the issue of rejection of an Application for brand rate for exported goods under duty drawback rules solely on limitation, the Mumbai bench of the Customs, Excise, and Service Tax...
![Rejection of Application for Brand Rate for Exported Goods Under Duty Drawback Rules solely on Limitation: CESTAT Remands Matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Rejection-of-application-Brand-rate-application-Exported-goods-Duty-drawback-rules-Limitation-period-Reconsideration-of-application-Time-barred-application-Judicial-review-Natural-justice-taxsacn.jpg "Rejection of Application for Brand Rate for Exported Goods Under Duty Drawback Rules solely on Limitation: CESTAT Remands Matter for Reconsideration [Read Order]")
![NCLT Orders Liquidation of Go Airlines (India) Limited [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/NCLT-NCLT-Orders-Liquidation-Go-Airlines-Go-Airlines-India-National-Company-Law-Tribunal-NCLT-New-Delhi-Bench-Corporate-Corporate-Debtor-Taxscan.jpg "NCLT Orders Liquidation of Go Airlines (India) Limited [Read Order]")
Service Tax SCN turns Invalid if Assessee Paid Tax Liability Along with Interest before issuance of SCN: CESTAT [Read Order]
In a recent case, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held a show cause notice (SCN) demanding Service Tax turns invalid if the assessee had...
![Service Tax SCN turns Invalid if Assessee Paid Tax Liability Along with Interest before issuance of SCN: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Ahmedabad-GST-GST-turns-SCN-under-GST-Taxscan.jpg "Service Tax SCN turns Invalid if Assessee Paid Tax Liability Along with Interest before issuance of SCN: CESTAT [Read Order]")
![Claims u/s 11E of Central Excise Act does not Amount to Secured Debt: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Central-Excise-Act-NCLAT-New-Delhi-National-Company-Law-Appellate-Tribunal-NCLAT-IBC-operational-debt-NCLTs-resolution-plan-Reliance-Taxscan.jpg "Claims u/s 11E of Central Excise Act does not Amount to Secured Debt: NCLAT [Read Order]")
Relief to Axis Bank: CESTAT Allows CENVAT Credit on Tax Paid on Premium Mandatorily Required for Functioning as Bank [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has granted Axis Bank CENVAT Credit on taxes paid on premiums that are necessary for banks to operate. M/s Axis...
![Relief to Axis Bank: CESTAT Allows CENVAT Credit on Tax Paid on Premium Mandatorily Required for Functioning as Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Axis-Bank-Insurance-Premium-Mandatory-Compliance-Regulatory-Requirement-Banking-Operations-Input-Services-Nexus-with-Output-Services-Judicial-Precedent-Financial-Institutions-CESTAT-Mumbai-taxscan.jpg "Relief to Axis Bank: CESTAT Allows CENVAT Credit on Tax Paid on Premium Mandatorily Required for Functioning as Bank [Read Order]")
Appeal Delayed Beyond 15 Days Not Condonable as Per Proviso of Section 61(2) of IBC: NCLAT refuses to Condone 19 Days Delay by Kotak Mahindra [Read Order]
In a recent ruling , the New Delhi bench of the National Company Law Appellate Tribunal (NCLAT) has held that delay in filing an appeal beyond 15 days as per section 61(2) proviso of the Insolvency...
![Appeal Delayed Beyond 15 Days Not Condonable as Per Proviso of Section 61(2) of IBC: NCLAT refuses to Condone 19 Days Delay by Kotak Mahindra [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Appeal-Delayed-Condonable-as-Per-Proviso-Per-Proviso-Section-612-of-IBC-IBC-NCLAT-NCLAT-refuses-NCLAT-refuses-to-Condone-Kotak-Mahindra-taxscan.jpg "Appeal Delayed Beyond 15 Days Not Condonable as Per Proviso of Section 61(2) of IBC: NCLAT refuses to Condone 19 Days Delay by Kotak Mahindra [Read Order]")
No Service Tax Payable by Standard Chartered Bank India on Allocation of General Administrative Expenses by Head Office: CESTAT [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable by Standard Chartered Bank India on allocation of head office executive and...
![No Service Tax Payable by Standard Chartered Bank India on Allocation of General Administrative Expenses by Head Office: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/cestat-cestat-mumbai-Standard-Chartered-Bank-India-Taxscan.jpg "No Service Tax Payable by Standard Chartered Bank India on Allocation of General Administrative Expenses by Head Office: CESTAT [Read Order]")