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...
Karnataka High Court held that refund of accumulated Input Tax Credit in case where the input and output tax are the same is allowed. Accordingly, order is liable to be set aside and refund claim deserved to be allowed.
Bombay High Court held that notice u/s. 148 of the Income Tax Act issued after obtaining sanction under section 151 from the non-competent authority is invalid and not sustainable in law. Accordingly, notice is liable to be quashed and petition is allowed.
The Calcutta High Court set aside the Single Judge’s order quashing a provisional attachment, holding that the matter had become academic after confirmation under Section 8(3) of the PMLA. The Court emphasized that parties must pursue statutory appellate remedies.
The Court partly allowed the writ petition, noting that the petitioners claim was found genuine upon verification. Authorities were directed to reconsider restoration of GST registration from the original date.
The High Court dismissed the petition challenging GST assessment orders due to unexplained delay. It held that lack of timely action bars relief under writ jurisdiction.
The Bombay High Court set aside a service tax demand on an advocate, holding that legal services were exempt under Notification Nos. 25/2012 and 30/2012. The Court ruled that the authorities acted without jurisdiction in proceeding contrary to binding notifications.
The High Court held that salaries paid to foreign employees are excluded from GST under Schedule III as they arise from an employer-employee relationship. The IGST demand, interest, and penalty were quashed.
The Court held that pendency of a Supreme Court challenge on fish meal GST does not waive the mandatory 10% pre-deposit for appeal. The petitioner must comply before the appeal is entertained.
The High Court held that courts must intimate the Income Tax Department when suits involve cash transactions exceeding Rs.2 lakh. However, it ruled that a plaintiff cannot be compelled to disclose his PAN number to defendants.
The High Court set aside a tax demand arising from foreign tax credit mismatch because no valid intimation under Section 143(1) was produced or served. It held that recovery cannot be enforced without mandatory service of notice of demand.
