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 : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...
Goods and Services Tax : The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High...
Income Tax : Bombay High Court rules on tax evasion by Buniyad Chemicals, addressing unexplained credits, money laundering, and regulatory acti...
Goods and Services Tax : Bombay HC ruled that an SCN cannot be issued without considering the reply to a pre-consultation notice, emphasizing procedural fa...
Corporate Law : The J&K&L HC quashed Nazir Ahmad Ronga’s detention under the Public Safety Act, citing vague allegations and lack of evidence, s...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
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 ...
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...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Income Tax : Bombay High Court dismissed PCIT's appeal in the case against Jayesh V. Sheth due to CBDT tax effect guidelines. Key legal interpr...
Income Tax : Delhi High Court held that initiation of disciplinary proceedings against Joint Controller General of Accounts (Administration) ba...
Goods and Services Tax : Kerala High Court held that commencement of GST audit u/s. 65 means date on which records and documents are made available by regi...
Income Tax : Madras High Court held that extension of period for bringing immovable property to sale by auction is justifiable since time limit...
Income Tax : Gujarat High Court held that refund entitled to assessee on the basis of order passed by CIT(A) cannot be unjustifiably adjusted a...
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...
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...
Where State Government was extending cash subsidy to assessee for print and sale of text books at low rates to reach children of deprived sections of society, considering fact that assessee was carrying on the activity which squarely fell within the definition of section 10(15) (charitable purpose) and was dependent upon finance of the State, assessee was eligible for deduction under section 10(23C)(iiiab).
Paradeep Phosphates Ltd. Vs Asst. Commissioner, CGST And Central Excise (Orissa High Court) we are of the considered opinion that since an efficacious statutory remedy is available to the petitioner to assail the legality and validity of the order passed under Annexure-5, this Court should be slow in entertaining the writ petition at this stage. […]
The Uttrakhand High Court has on 29th August 2020 passed a landmark judgment in a case maintaining that Section 13 of the Hindu Marriage Act prescribes a provision for divorce and recognizes cruelty but doesn’t limit to just physical cruelty on the part of the spouse as a ground for divorce. Thus, cruelty shall include physical as well as mental cruelty as a ground of divorce. The Uttarakhand HC […]
whether non furnishing of scrutiny report to the assessee and then passing an adverse order based on the said scrutiny report is justified in law?
Balaji Steel Rolling Mills Ltd. Vs State of Tripura (Tripura High Court) Petitioner has challenged the seizure/detention of goods/materials by the Superintendent of State Taxes by the order dated 17.02.2020 on the ground that e-Way bills tendered for the goods in movement stood expired when the vehicle entered within the territory of the State of […]
Simplex Infrastructures Ltd. Vs. Union of India (Madras High Court) Joint DGFT has no powers to review his own orders in view of Section 16 of the FTDR Act. There can be no review of an earlier refund except in accordance with the provision of Section 16 of the FTDR Act, which only permits the […]
Jindal Power Ltd. v. ICRA Ltd. (Delhi High Court) In order to protect the interest of investors and help them make an informed decision, SEBI has made credit rating of securities offered by Indian companies by way of public or rights issues to be mandatory. The rating signifies the ability and willingness of the issuer […]
Conner Institute of Health Care And Research Centre Pvt. Ltd. Vs ITO (Delhi High Court) The exercise of withholding of refund under section 241A of the Act, pursuant to notice u/s 143(2) of the Act, without recording justifiable reasons, is not in consonance with the legislative intent and mandate of the aforesaid provision. The reasons […]
Ganesh Benzoplast Ltd. Vs Union of India (Bombay High Court) Facts- Government made standard marking of IS 252:2013 mandatory on caustic soda from 03.04.2018. Consignment containing caustic soda was imported by the petitioner vide bill of entry dated 01.11.2018. BIS licence was issued vide licence dated 30.09.2019. It was alleged that the said import was […]
The present Writ Petitions relate to restriction of the amount of Input Tax Credit (ITC) predominantly on the head of (a) Prior sufferance of Taxes; (b) ITC on reversal on wastage; and (c) Ineligible claim of ITC on goods.
