high court judgments

Right To Adopt Children Is Not A Fundamental Right: Delhi HC

Goods and Services Tax - Explore Delhi High Courts landmark judgment clarifying that the right to adopt is not a fundamental right. Analysis of Adoption Rules alterations and implications for prospective adoptive parents....

Crime Victim Not Liable for Investigating Officer’s Procedural Errors: Kerala HC

Goods and Services Tax - Victim Of Crime Cannot Be Penalized For Procedural Irregularities Committed By Investigating Officer: Kerala HC It would be most significant to note that the Kerala High Court while ruling on a very vital legal point pertaining to the victim of the crime being penalized has as recently as on February 14, 2024 in a most […]...

Criminal Courts Are Not For Settling Scores or to Pressurize Parties to Settle Dispute: Jharkhand HC

Goods and Services Tax - Explore the landmark judgment by Jharkhand High Court quashing criminal proceedings, emphasizing courts arent for settling scores. Detailed analysis and key insights....

Petitioner not liable to pay penalties for wrongful availment of ITC by Supplier: Calcutta HC

Goods and Services Tax - Dive into the Calcutta High Courts ruling on Fairdeal Metals case, absolving them of penalties for the Suppliers wrongful Input Tax Credit (ITC) availment. Understand the legal nuances and implications...

Assessee must respond to SCN for case to be adjudicated on merits: Allahabad HC

Goods and Services Tax - Explore the implications of the Allahabad High Court ruling on responding to Show Cause Notices under CGST/UPGST Acts. Learn why the court dismissed the writ petition and the importance of timely responses for a fair adjudication....

GST payable on interest component of EMI of Credit Card loan: Calcutta HC

Goods and Services Tax - HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder of a valid Citi Bank Credit Card issued by the respondent no. 1/Bank. He was granted an instant loan by the Bank at a specified rate of interest above the credit limit. […]...

Gurugugram CA arrest by GST Dept. – Submission by Dept. in Court

Goods and Services Tax - CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e)(f) CGST Act 2017 Date of Arrest: 18.05.2022 Involvement: lllegal availment of GST refund amounting to Rs. 7,60,89,626/- File No. GEXCOM/AEVRFN/77/2022 AE-O/OCOMMR-CGST-GURUGRAM APPLICATION SEEKING 14 DAYS JUD...

Delhi HC Issues Practice Directions to Dispense with Physical Signatures on Daily Court Orders

Goods and Services Tax - In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the judicial cases which are digitally signed either by the Hon’ble the Chief Justice/Hon’ble the Acting Chief Justice, Hon’ble Judges or their Private Secretary/designated officer and by officers holding cou...

Delhi HC admits petition questioning provision overruling SC Judgment in Canon India case

Goods and Services Tax - Delhi High Court admits petition questioning Validity of provisions in Finance Act 2022 which overruled landmark Judgment of Supreme Court in Canon India case On 07.04.2022, the Delhi High Court admitted a petition challenging validity of provisions contained in the Finance Act 2022 to overrule the judgment of Supreme Court in Canon Indi...

Raj HC issued notice on constitutional validity of Section 194N

Goods and Services Tax - The Rajasthan High Court, Jaipur in the matter of, Abhay Singla v. Union of India, has recently issued notice in a public interest litigation challenging the constitutionality of Section 194N of the Income Tax Act, 1961....

GST Cancellation from Business Discontinuation Date, Not Retrospective: Delhi HC

Dashmesh Wires And Cables (India) Vs Commissioner of GST & Anr. (Delhi High Court) - Delhi High Court rules GST registration cancellation should be from business discontinuation date, not retrospectively, unless deemed fit by the officer....

Penalty should not be imposed when one of the E-way bill expired: Allahabad HC

Global Panel Industries India Pvt. Ltd. Vs State of U.P. and Others (Allahabad High Court) - Explore the Allahabad High Court ruling in Global Panel Industries case, stating no penalty under UPGST Act when E-way bill expires without tax evasion intent....

Interest on Loans to invest in Subsidiary Company Shares is Deductible: Bombay HC

PCIT Vs Videocon Industries Ltd. & Anr (Bombay High Court) - Bombay High Court rules that interest paid on loans taken to invest in shares of a subsidiary in normal business activities is allowable expenditure under the Income Tax Act....

Income Tax Assessing Authority Can Issue Multiple Notices: Kerala HC

Synthite Industries Private Limited Vs ACIT (Kerala High Court) - Kerala High Court rules that there's no bar for Assessing Authority to issue more than one notice under the Income Tax Act. Detailed judgment analysis here....

Disputed Clubbing of Turnover Not Adjudicable in Writ Petition: Kerala HC

Kumaran K.V. Vs State Tax Officer (Kerala High Court) - Kerala High Court dismisses writ petition challenging clubbing of income of husband's driving school and wife's business, directing appeal....

Instructions for AO after Adverse observations of Allahabad HC

Instruction No. Pr. CCIT/KNP/JCIT(T&J)/5(17)/2022-23/2816 - (07/08/2022) - Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civil Misc. Writ Petition (Tax) No. 723 of 2022 in the case of S.R. Cold Storage Vs. Union of India and others. OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX UP (...

Delhi HC exempts lawyers from wearing gowns

Order No.4506/G-11/Genl/DHC - (25/02/2022) - Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till further orders. A notice in this regard was issued by the Registrar General of the High Court today. HIGH COURT Of DELHI NEW DELHI No.4506/G-11/Genl/DHC Dated: 25-02-2022. NO...

Delhi HC Permits Service of Notice & Summons via Whatsapp/Email/Fax Amid Covid 19

Notification No: 7757-X/PSA/R&D/DHC - (16/04/2021) - Till further orders, all documents/ not summons/Daks through physical mode be dispensed with, except where there, is a specific order to that effect by the Hon'ble Court, and that such service be instead permitted to be effected through e-mail/fax/whatsapp....

Bombay HC to Resume Physical Hearings of Tax Matters from 01.12.2020

NA - (27/11/2020) - Hon’ble Judges to hear the matters physically at the Principal Seat at Bombay, on experimental basis with effect from 1st December 2020 to 10th January 2020 (Excluding Vacation) at 11.00 a.m to 1.30 p.m and 2.30 p.m. to 4.30 p.m....

Tripura HC allows use of A4 size paper

(01/01/1970) - It is hereby ordered that henceforth, for the purpose of filing of pleadings, petitions, affidavits or other documents in the High Court and all other Courts in the State of Tripura, the following specifications of paper and font type would be applicable:...

Recent Posts in "high court judgments"

GST Cancellation from Business Discontinuation Date, Not Retrospective: Delhi HC

Dashmesh Wires And Cables (India) Vs Commissioner of GST & Anr. (Delhi High Court)

Delhi High Court rules GST registration cancellation should be from business discontinuation date, not retrospectively, unless deemed fit by the officer....

Right To Adopt Children Is Not A Fundamental Right: Delhi HC

Explore Delhi High Courts landmark judgment clarifying that the right to adopt is not a fundamental right. Analysis of Adoption Rules alterations and implications for prospective adoptive parents....

Penalty should not be imposed when one of the E-way bill expired: Allahabad HC

Global Panel Industries India Pvt. Ltd. Vs State of U.P. and Others (Allahabad High Court)

Explore the Allahabad High Court ruling in Global Panel Industries case, stating no penalty under UPGST Act when E-way bill expires without tax evasion intent....

Crime Victim Not Liable for Investigating Officer’s Procedural Errors: Kerala HC

Victim Of Crime Cannot Be Penalized For Procedural Irregularities Committed By Investigating Officer: Kerala HC It would be most significant to note that the Kerala High Court while ruling on a very vital legal point pertaining to the victim of the crime being penalized has as recently as on February 14, 2024 in a most […]...

Interest on Loans to invest in Subsidiary Company Shares is Deductible: Bombay HC

PCIT Vs Videocon Industries Ltd. & Anr (Bombay High Court)

Bombay High Court rules that interest paid on loans taken to invest in shares of a subsidiary in normal business activities is allowable expenditure under the Income Tax Act....

Income Tax Assessing Authority Can Issue Multiple Notices: Kerala HC

Synthite Industries Private Limited Vs ACIT (Kerala High Court)

Kerala High Court rules that there's no bar for Assessing Authority to issue more than one notice under the Income Tax Act. Detailed judgment analysis here....

Disputed Clubbing of Turnover Not Adjudicable in Writ Petition: Kerala HC

Kumaran K.V. Vs State Tax Officer (Kerala High Court)

Kerala High Court dismisses writ petition challenging clubbing of income of husband's driving school and wife's business, directing appeal....

Patna HC Upholds Settlement Commission Order: Rule 9 Report Validated

PCIT Vs Union of India (Patna High Court)

Patna High Court validates Settlement Commission's decision despite Income Tax Department's representation. Analysis provided on Rule 9 report and procedure adherence....

Madras HC direct Appellate Authority to consider Belated GST Appeal Due to Illness on Merits

Great Heights Developers LLP Vs Additional Commissioner (Madras high court)

Belated filing of appeal due to illness: Madras High Court directs GST Appellate Authority to consider appeal on merits. Detailed analysis of the case provided....

Kerala HC Dismisses Writ Petition on Unexplained Cash Deposit

Sayed Muhammed M Vs CIT (Kerala High Court)

Kerala High Court dismisses writ petition challenging assessment order under Section 147 of the IT Act, directing appellant to pursue statutory remedy. Full judgment analysis....

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