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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 3324 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 1092 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 11337 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 90432 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 933 Views 0 comment Print


Latest Judiciary


Reimbursement of Salaries to Seconded Employees Does Not Constitute FTS

Corporate Law : Karnataka HC upholds Flipkart's stance on TDS under Section 195, ruling seconded employees' salaries as reimbursements, not taxabl...

March 16, 2025 357 Views 0 comment Print

Section 56(2)(viib) Not Applicable to Share premium Transactions Between Holding & Wholly-Owned Subsidiary

Income Tax : Delhi High Court sets aside DRP's order in FIS Payment case, directing a fresh review under ITAT rulings on Section 56(2)(viib). K...

March 16, 2025 105 Views 0 comment Print

Non-adjudication of notice for about 15 years due to repeated placing in call book not justified

Custom Duty : Delhi High Court held that repeated placing and removing from call books is not a valid justification for non-adjudication of show...

March 15, 2025 120 Views 0 comment Print

GST Registration Can’t Be Cancelled Retrospectively without clear notice: Delhi HC

Goods and Services Tax : Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in...

March 15, 2025 354 Views 0 comment Print

Seizure of goods based on undervaluation justifiable: Allahabad HC

Goods and Services Tax : Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be don...

March 15, 2025 552 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 12285 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


HC allowed IGST refund against artificially inflated CGST & SGST

January 29, 2021 981 Views 0 comment Print

Radheshyam Spinning Pvt Ltd Versus Union Of India (Gujarat High Court) After the present writ application was filed on 18th December 2020, Section 49 of the CGST came to be amended w.e.f. 01/02/2019 and new Section 49A and Section 49B were inserted in the said Act. By virtue of power under Section 49B, Rule 88A […]

Cera Audit of Private Entity Not Permitted In GST

January 29, 2021 13548 Views 0 comment Print

Kiran Gems Private Limited Vs Union of India and Ors. (Bombay High Court) Petitioner submitted that the Central Goods and Services Tax Act, 2017 has no provision empowering CERA to conduct audit of the petitioner’s records also merits acceptance. Brief perusal of the annexure to the impugned communication reveals that detailed audit of the petitioner’s […]

HC orders release of Trucks seized from office premises of writ applicant

January 28, 2021 900 Views 0 comment Print

Surya Roadways Vs Senior Intelligence Officers (SIO) (Gujarat High Court) The short point for the consideration of this Court is whether the two trucks could have been seized under Section 129 of the Act, 2017, more particularly when both the trucks were not in transit carrying any goods. Indisputably both the trucks were seized from […]

Bail application rejected in Alleged bogus GST refund & wrongful ITC availment case

January 28, 2021 3945 Views 0 comment Print

Application of bail by assessee was rejected as assessee  had created three fake firms for procuring bills from the firms based at Delhi who had no purchases and tax which was not deposited for these transaction was utilized by the firms for not only availing ITCs but for getting the refunds by showing the sales to export units. Thus, refund was received for the tax which was actually never received by Revenue.

ITR software should allow filing of Return despite non payment of Tax

January 28, 2021 1095 Views 0 comment Print

The Income Tax Department is also directed to consider the provisioning of a facility in its software to upload Income Tax Returns with the actual amount paid and for the system to accept the said returns even though the complete amounts had not been paid.

GST: HC accepts Plea Challenging Provisions regarding Deemed Value of Land Instead of Actual Cost

January 27, 2021 1992 Views 0 comment Print

The subject matter of challenge in the present writ application is to the Entry No.3(if) of the Notification No.11/217 -Central Tax (Rate) dated 28th June, 217 read with Para-2 of the said notification. It appears that the writ applicant has entered into an agreement with a developer, i.e., the fourth respondent herein with respect to a purchase of plot of land

Delay at the end of the ARA may frustrate the investigation: HC

January 27, 2021 456 Views 0 comment Print

M/S Sdb Diamond Bourse Vs Union Of India (Gujarat High Court) Mr.Vyas is right to a certain extent that the issues raised by the writ­ applicants before the ARA have been gone into by the Commissioner in the Order in Original. In other words, the Authority, in its order dated 16th July 2020, has adjudicated […]

GST registration cancellation order cannot be passed without issuing SCN

January 27, 2021 1017 Views 0 comment Print

Syed Jafar Abbas Vs Commercial Tax Officer (High Court Gujarat) The subject matter of challenge in the present writ application is to the impugned order dated 04.06.2020 cancelling the GST registration of the writ applicant w.e.f. 24.10.2018. We need not delve much into the facts of this litigation as the order impugned deserves to be […]

Writ filed against constitutional validity of Section 16(4) of GST Act, 2017

January 27, 2021 11691 Views 0 comment Print

Surat Mercantile Association & 5 Other(S) Vs Union Of India & 2 Other(S) (Gujarat High Court) 1. We have heard Mr. Vinay Shraff, the learned counsel assisted by Mr. Parth Shah, the learned counsel appearing for the writ applicants. 2. The subject matter of challenge in the present writ application is to the constitutional validity […]

No rejection of SVLDRS application if opportunity of hearing was not provided to assessee

January 27, 2021 1203 Views 0 comment Print

Since in statement in Form SVLDRS­2, no specific notice for affording the opportunity of hearing was given to assessee with regard to variance of quantified amount, therefore, the officer was not justified in rejecting the application under Form SVLDRS­2A stating inter alia that, the application was not eligible under the category of investigation, enquiry or audit.

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