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...
The Court found inconsistency in the service date of the show cause notice and held that no proper opportunity of hearing was given. The matter was remanded for fresh adjudication.
The High Court dismissed the appeal holding that stock statements forming the basis of overdraft drawing power could not be disowned without contrary evidence. Addition was sustained after opportunities were granted to disprove the statements.
The Court set aside the Section 197 order holding that distribution fees were treated as royalty without concrete reasoning. It directed issuance of a NIL tax withholding certificate.
The Court ruled that issuing a common notice for different financial years violates established precedent, though fresh action may be taken in accordance with law.
The High Court held that delay beyond the maximum 120-day period under Section 107 of the GGST Act is uncondonable. Writ jurisdiction cannot override statutory limitation.
The Court held that failure to comply with payment conditions under the 2020 Scheme automatically revived withdrawn revision petitions. This made the assessee eligible under the 2024 DTVSV Scheme.
The Court held that an employee must be given access to documents relied upon for dismissal, including the Police Verification Report. It directed the department to furnish the report while keeping the merits of termination open.
The High Court granted anticipatory bail in a GST fraud case, noting that the allegations were primarily supported by documentary and digital evidence already seized. Custodial interrogation was found unnecessary.
The High Court upheld rejection of a tender bid due to non-submission of EMD, ruling that mere assembly of purchased components did not qualify as manufacturing. The petitioner was not entitled to MSME exemption.
The High Court quashed the rejection of a university’s Section 10(46) application because no opportunity of hearing was granted. It held that prior exemptions under other provisions do not bar independent consideration.
