Access significant and up-to-date high court judgments for legal insights and precedent. Stay informed about the latest legal decisions and their impact on various areas of law.
Goods and Services Tax : The Andhra Pradesh High Court held that refund arising from an unconstitutional GST levy carries a constitutional right to interes...
Corporate Law : The Allahabad High Court observed that criminal case delays are caused not only by judicial officers but also by inadequate infras...
Corporate Law : The Delhi High Court quashed a POCSO FIR after noting that the relationship was consensual and the parties were married with a chi...
Goods and Services Tax : You Already Filed One Refund Application… So You Cannot File Another?” Bombay High Court Says GST Law Does Not Work That Way S...
Corporate Law : The article questions why West Uttar Pradesh has been denied a High Court Bench despite contributing the majority of pending cases...
Corporate Law : Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 1...
Income Tax : Gujarat HC has directed CBDT to ensure that there is a mandatory one-month gap between date for furnishing tax audit reports (unde...
Income Tax : Rajasthan High Court granted a one-month extension for filing TARs under Section 44AB for AY 2025-26, citing delayed audit utility...
Income Tax : The Gujarat High Court is hearing a petition from the Chartered Accountants Association regarding persistent glitches on the new I...
Corporate Law : SC clarifies limits of High Court's writ powers in IBC cases and recognises Indian CIRP as foreign main proceeding in cross-border...
Goods and Services Tax : Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order. The Court quashed th...
Income Tax : Bombay High Court held that delay in filing Form No. 10 for claiming accumulation under Section 11(2) should be condoned where gen...
Goods and Services Tax : Karnataka High Court held that consolidated show cause notices under Sections 73 and 74 of the CGST Act can legally cover multiple...
Income Tax : The Delhi High Court held that additional documents already referred to in a criminal complaint can be filed later under Section 3...
Income Tax : The Delhi High Court held that shareholders of a foreign company cannot be taxed on the company’s rental income and capital gain...
Income Tax : The Court held that membership cannot be granted where the underlying flats do not exist and are merely refuge areas. It ruled tha...
Corporate Law : Bombay High Court implements "Rules for Video Conferencing 2022" for all courts in Maharashtra, Goa, and union territories, effect...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Corporate Law : The Delhi High Court mandates new video conferencing protocols to enhance transparency and accessibility in court proceedings. Rea...
Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...
Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order. The Court quashed the cancellation and revocation rejection orders for violating principles of natural justice.
Bombay High Court held that delay in filing Form No. 10 for claiming accumulation under Section 11(2) should be condoned where genuine hardship exists. The Court adopted a liberal and justice-oriented approach to protect charitable exemption claims.
Karnataka High Court held that consolidated show cause notices under Sections 73 and 74 of the CGST Act can legally cover multiple financial years. The Court ruled that the law does not restrict GST notices to a single tax period.
The Delhi High Court held that additional documents already referred to in a criminal complaint can be filed later under Section 311 Cr.P.C. The Court ruled that procedural defects should not obstruct substantive justice where no serious prejudice is caused.
The Delhi High Court held that shareholders of a foreign company cannot be taxed on the company’s rental income and capital gains merely because they hold all its shares. The Court reiterated that a company is a separate legal entity unless fraud or sham arrangements are proved.
The Andhra Pradesh High Court held that an Insurance Company cannot avoid liability without producing evidence showing absence of a valid driving licence. The Court also upheld compensation based on gross salary and enhanced amounts under conventional heads.
The Bombay High Court held that reassessment proceedings became time-barred because no reassessment order was passed within the limitation period prescribed under Section 153. The Court ruled that procedural remand directions did not extend limitation under Section 153(6).
The Bombay High Court directed constitution of a special NCLT Bench after an insolvency petition remained pending despite being reserved for orders twice. The Court held that delay frustrated the purpose of IBC proceedings.
The Karnataka High Court held that objections relating to an officer performing dual roles in audit and adjudication must be examined before merits are considered. The matter was remitted for fresh adjudication after jurisdictional findings.
The Andhra Pradesh High Court held that refund arising from an unconstitutional GST levy carries a constitutional right to interest. The Court ruled that the State must compensate taxpayers for wrongful retention of money.
