Sponsored
    Follow Us:

high court judgments

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.

Latest Articles


GST में Voluntary Payment या Coercion? Karnataka HC का फैसला

Goods and Services Tax : Karnataka HC ने DGGI की ₹2.5 करोड़ की वसूली को अवैध ठहराया। जान�...

March 11, 2025 471 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 9th March 2025

CA, CS, CMA : Key tax & legal updates from 3rd-9th Mar 2025: Income tax exemptions, GST rulings, RBI liquidity measures, IBC cases, and Supreme ...

March 10, 2025 3330 Views 0 comment Print

Top 5 Income Tax Rulings of February 2025

Income Tax : Explore February 2025's key income tax rulings covering issues like R&D deductions, secondment taxability, trust exemptions, and d...

March 8, 2025 1098 Views 0 comment Print

GST Case Law Compendium- February 2025 Edition

Goods and Services Tax : February 2025 GST Case Law Compendium covers significant High Court and Supreme Court judgments on key GST issues. Orders issued u...

March 6, 2025 11358 Views 1 comment Print

Landmark Civil Cases in India: Key Judgments & Impact

Corporate Law : Explore key landmark civil cases in India, including their legal impact on constitutional rights, reservations, governance, and wo...

March 5, 2025 798 Views 0 comment Print


Latest News


Latest Case Law Related to IBC 2016: October to December 2024

Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...

February 13, 2025 489 Views 0 comment Print

Latest Case Law Related to IBC – April to June 2024

Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...

August 14, 2024 774 Views 0 comment Print

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 ...

August 10, 2022 3096 Views 0 comment Print

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...

May 25, 2022 90438 Views 0 comment Print

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

Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...

April 29, 2022 936 Views 0 comment Print


Latest Judiciary


Delhi HC Directs Authorities to dispose GST Registration Cancellation Request

Goods and Services Tax : Delhi High Court directs CGST authorities to review Ashok Kumar Sah’s pending GST cancellation request after initial misdirectio...

March 17, 2025 27 Views 0 comment Print

Lulu Mall ITC Claim on Construction: Kerala HC Orders Review

Goods and Services Tax : Kerala High Court remands Lulu Mall's ITC claim, citing Supreme Court's Safari Retreats ruling on input tax credit for constructio...

March 17, 2025 21 Views 0 comment Print

Orissa HC Sets Aside GST Order After Confirming Overlooked Tax Payment

Goods and Services Tax : Orissa HC sets aside GST assessment order against Laxmikanta Panigrah after confirming tax payment was recorded but initially over...

March 17, 2025 27 Views 0 comment Print

GST Appeal Delay Condoned: Calcutta HC Orders Merit Hearing

Goods and Services Tax : Calcutta High Court allows delayed GST appeal in Eastern Impex case, directing appellate authority to hear appeal on merits, citin...

March 17, 2025 27 Views 0 comment Print

GST Appeal Delay: Counsel Death, Time Granted

Goods and Services Tax : Madras HC allows Star Yarn two weeks to file GST appeal, citing counsel's death as reason for delay, despite order passed 2.5 year...

March 17, 2025 18 Views 0 comment Print


Latest Notifications


Bombay High Court Enforces Video Conferencing Rules

Corporate Law : Bombay High Court implements "Rules for Video Conferencing 2022" for all courts in Maharashtra, Goa, and union territories, effect...

December 19, 2024 594 Views 0 comment Print

CBDT Revises Monetary Limits for Tax Income Tax Appeals

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, ...

September 17, 2024 11802 Views 0 comment Print

New Video Conferencing Protocols Issued by Delhi High Court

Corporate Law : The Delhi High Court mandates new video conferencing protocols to enhance transparency and accessibility in court proceedings. Rea...

May 20, 2024 1215 Views 0 comment Print

Instructions for AO after Adverse observations of Allahabad HC

Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...

August 7, 2022 12288 Views 2 comments Print

Delhi HC exempts lawyers from wearing gowns

Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...

February 25, 2022 3267 Views 0 comment Print


Full Unconditional Stay of Demand Granted Where Addition on Third Party Statement was Without Cross Examination

February 4, 2021 3171 Views 0 comment Print

Dilipkumar P. Chheda Vs ITO (Bombay High Court) In so far the present case is concerned, here also the additions have been made primarily on the basis of the statement made by Shri. Nilesh Bharani and also on the basis of certain entries in the telephone diary. However, we find from the materials on record […]

Carry forward & set off of unutilized Cess against GST Output Liability not allowable

February 3, 2021 6939 Views 0 comment Print

Jay Ushin Limited Vs Union of India ( Rajasthan High Court) Assessee was not entitled to carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability with reference to Section 140 of the CGST Act, 2017. FULL TEXT OF THE HIGH COURT […]

Trust engaged in ‘object of general public utility’ eligible for Section 12A Registration

February 3, 2021 1674 Views 0 comment Print

High Court held that even if the assessee is engaged in the category of activity of ‘object of general public utility’, they are entitled for registration under Section 12A. Therefore, we are of the considered view that the assessee can claim registration under Section 12A by categorising the activity of the assessee as ‘object of general public utility’.

Fraudulent ITC & Fake GST Bill: HC grants bail to accused

February 3, 2021 2319 Views 0 comment Print

Mukul Mittal Vs Directorate General of GST Intelligence (Delhi High Court) The petitioner has been in custody now for 56 days. The maximum sentence provided for the offence alleged against the petitioner is imprisonment for a period of five years, therefore the learned Chief Metropolitan Magistrate is required to take congnizance on the complaint is […]

Interest paid during investigation will be treated as payment under SVLDR Scheme

February 3, 2021 780 Views 0 comment Print

In the present case, the petitioner has, admittedly, remitted amounts of Rs.66.05 and Rs.16.58 lakhs as deposits even prior to the issuance of show cause notice. However, the petitioner has specifically demarcated the amount of Rs.66.05 lakhs as towards tax and Rs.16.58 lakhs as towards interest.

Circular cannot prescribe particular time period, which is otherwise not provided in a statute

February 2, 2021 3111 Views 0 comment Print

The Principal Commissioner Of Customs, Mundra Vs LYKIS Limited (Gujarat High Court) From the above Section, it is clear that no time limit is prescribed. We find that the request of the appellant for conversion was rejected on the sole ground of limitation as prescribed under Board Circular No. 36/2010­ Cus. We find that since […]

Court Grants Bail to person alleged of wrongfully claiming ITC

February 2, 2021 753 Views 0 comment Print

Naresh Mittal & 2. Chhedi Lal Mittal Vs DGGI (Patiala House Court) The facts are not being repeated for the sake of brevity. This is the first bail application jointly moved on behalf of accused persons namely, Naresh Mittal and Chhedi Lal Mittal after the filing of complaint by the Department. It is submitted that […]

Condonation of delay against order in GST ASMT-13 & FORM GST DRC-07

February 2, 2021 41340 Views 0 comment Print

Hash Constructions Vs Deputy Commissioner (Kerala High Court) Conclusion: Despite receipt of assessment order under Section 62, assessee-registered person had not filed any valid return within 30 days from the receipt of the assessment order. This ultimately had resulted in issuance of demand notice in FORM GST DRC-07, mentioning the amount due and payable by […]

Smuggling of gold with intent to threaten or likely to threaten economic security of country is Terrorist act

February 1, 2021 795 Views 0 comment Print

Mohammed Aslam Son of Abdul Rashid Vs Union of India (Rajasthan High Court) Under Section 15(I)(a)(iiia) of the Act of 1967, the smuggling of gold with intent to threaten or likely to threaten the economic security of the country is very much covered under the smuggling of “any other material” Thus, the contention of the […]

Documents not relied in GST SCN needs to be returned Under Proper Receipt

February 1, 2021 1611 Views 0 comment Print

Universal Dyechem Private Limited Vs Union of India (Gujarat High Court) Once the show-cause notice is issued to the party concerned, the documents/records, which have not been relied upon, should be returned to the party. This is what even is suggested in the master circular dated 19.01.2017 which has been referred to in the representation. […]

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31