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.
![Income Tax Assessing Officer Cannot Remain Oblivious to Claim Without Enquiry: Kerala HC Dismisses Appeal of Cochin International Airport [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Kerala-HC-Kerala-High-Court-Income-Tax-Assessing-Officer-Income-Tax-Assessing-Officer-taxscan.jpg "Income Tax Assessing Officer Cannot Remain Oblivious to Claim Without Enquiry: Kerala HC Dismisses Appeal of Cochin International Airport [Read Order]")
Income Tax Assessing Officer Cannot Remain Oblivious to Claim Without Enquiry: Kerala HC Dismisses Appeal of Cochin International Airport [Read Order]
The Kerala High Court ruled that an income tax assessing officer cannot remain oblivious to claim without enquiry and dismissed the appeal of Cochin...
![Co-Noticee can apply for waiver of Penalty under Sabka Vishwas Scheme 2019 If main Noticee Issued Discharge Certificate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Penalty-Penalty-under-Sabka-Vishwas-Scheme-2019-taxscan.jpg "Co-Noticee can apply for waiver of Penalty under Sabka Vishwas Scheme 2019 If main Noticee Issued Discharge Certificate: CESTAT [Read Order]")
![Cenvat Credit Can Be Utilised for Payment of Duty in Case of Delayed Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Delhi-Cenvat-Credit-Excise-Duty-Delayed-Excise-Duty-Taxscan.jpg "Cenvat Credit Can Be Utilised for Payment of Duty in Case of Delayed Excise Duty: CESTAT [Read Order]")
![Dual Custodianship on same good Cannot be Granted: CESTAT Sets Aside penalty Imposed under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Ahmedabad-penalty-Imposed-under-Customs-Act-penalty-Customs-Act-penalty-Imposed-taxscan.jpg "Dual Custodianship on same good Cannot be Granted: CESTAT Sets Aside penalty Imposed under Customs Act [Read Order]")
Pre-deposit Made for Appeal Proves Bonafide Intention of Assessee:Â Calcutta HC condones 5 days Delay in Filing GST Appeal [Read Order]
The Calcutta High Court considering that the petitioner is a small businessman and there is no lack of bona fide on the part of the petitioner, condoned the delay of 5 days in filing appeal under...
![Pre-deposit Made for Appeal Proves Bonafide Intention of Assessee:Â Calcutta HC condones 5 days Delay in Filing GST Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Pre-deposit-Pre-deposit-Made-for-Appeal-Appeal-Calcutta-HC-Calcutta-HC-condones-Delay-in-Filing-GST-Appeal-GST-taxscan.jpg "Pre-deposit Made for Appeal Proves Bonafide Intention of Assessee:Â Calcutta HC condones 5 days Delay in Filing GST Appeal [Read Order]")
Commissioner Must Specify Necessity of Arrest u/s 69 CGST Act Besides 'Reasons To Believe' that Assessee Committed Offence: Gauhati HC [Read Order]
The Gauhati High Court ruled that Section 69 of the Central Goods and Services Tax Act 2017, which gives a Commissioner the authority to make an arrest under the Act, mandates that the authority...
![Commissioner Must Specify Necessity of Arrest u/s 69 CGST Act Besides Reasons To Believe that Assessee Committed Offence: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Gauhati-HC-Gauhati-High-Court-CGST-Act-Section-69-of-the-Central-Goods-and-Services-Tax-Act-taxscan.jpg "Commissioner Must Specify Necessity of Arrest u/s 69 CGST Act Besides Reasons To Believe that Assessee Committed Offence: Gauhati HC [Read Order]")
Orders Obtained through Fraud may be Recalled by Adjudicating Authority u/r 11 of the NCLT Rules: NCLAT [Read Order]
The National Company Law Appellate Tribunal ( NCLAT ) has observed that where the adjudicating authority has been made to rely on distorted facts which the adjudicating authority became aware of...
![Orders Obtained through Fraud may be Recalled by Adjudicating Authority u/r 11 of the NCLT Rules: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/NCLAT-Rule-11-of-NCLT-Orders-Obtained-through-Fraud-NCLAT-on-fraudulent-orders-recall-TAXSCAN.jpg "Orders Obtained through Fraud may be Recalled by Adjudicating Authority u/r 11 of the NCLT Rules: NCLAT [Read Order]")
Commercial Wisdom of CoC in approving Resolution Plan needs no Interference by Adjudicating Authority unless Plan is Violative of section 30(2) of IBC: NCLAT [Read Order]
In a recent case, the New Delhi bench of the National Company Law Appellate Tribunal (NCLAT) has held that commercial wisdom of the CoC in approving a resolution plan needs no interference by the...
![Commercial Wisdom of CoC in approving Resolution Plan needs no Interference by Adjudicating Authority unless Plan is Violative of section 30(2) of IBC: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Commercial-wisdom-CoC-in-approving-resolution-plan-resolution-plan-no-interference-Adjudicating-Authority-unless-Plan-is-violative-IBC-NCLAT-taxscan.jpg "Commercial Wisdom of CoC in approving Resolution Plan needs no Interference by Adjudicating Authority unless Plan is Violative of section 30(2) of IBC: NCLAT [Read Order]")
Application u/s 7 IBC can be Filed to Claim Remaining Amount after Selling Pledged Shares: NCLAT [Read Order]
The National Company Law Appellate Tribunal ( NCLAT ) New Delhi bench has held that when the entire liability of the corporate debtor after selling the pledged shares is not discharged, an...
![Application u/s 7 IBC can be Filed to Claim Remaining Amount after Selling Pledged Shares: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Pledged-shares-under-IBC-Insolvency-and-Bankruptcy-Code-NCLAT-on-pledged-shares-Remaining-debt-after-pledged-shares-Claim-balance-amount-IBC-NCLAT-judgment-pledged-shares-T.jpg "Application u/s 7 IBC can be Filed to Claim Remaining Amount after Selling Pledged Shares: NCLAT [Read Order]")
NCLAT uphold Resolution Plan In absence of irregularity in conduct of CIRP Proceedings [Read Order]
The New Delhi bench of the National Company Law Appellate Tribunal ( NCLAT ) upheld the resolution plan in absence of irregularity in the conduct of Corporate Insolvency Resolution Proceedings ( CIRP...
![NCLAT uphold Resolution Plan In absence of irregularity in conduct of CIRP Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/NCLAT-Resolution-Plan-CIRP-proceedings-NCLAT-New-Delhi-CIRP-NCLAT-news-NCLAT-updates-taxscan.jpg "NCLAT uphold Resolution Plan In absence of irregularity in conduct of CIRP Proceedings [Read Order]")
Registration of Proprietary Firm to Evade Tax , Advocate not Liable to Verify Fake Documents Provided by his Client: Jharkhand HC [Read Order]
In a decision in support of the tax practitioner, the Jharkhand High Court observed that a lawyer cannot be held accountable for confirming documents his client filed to register a proprietary...
![Registration of Proprietary Firm to Evade Tax , Advocate not Liable to Verify Fake Documents Provided by his Client: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Registration-of-Proprietary-Proprietary-Firm-Proprietary-Firm-to-Evade-Tax-Evade-Tax-Advocate-Not-Liable-Not-Liable-Fake-Documents-Jharkhand-HC-taxscan.jpg "Registration of Proprietary Firm to Evade Tax , Advocate not Liable to Verify Fake Documents Provided by his Client: Jharkhand HC [Read Order]")