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 Gujarat High Court held that supplier tax payment remains mandatory for ITC claims under Section 16(2)(c). However, ITC cann...
Income Tax : The article explains how the High Court held that corporate guarantee fees do not qualify as Fees for Technical Services under the...
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...
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 : The Punjab and Haryana High Court set aside a GST demand order after holding that service through affixation without exhausting ot...
Goods and Services Tax : The Bombay High Court quashed a GST registration cancellation order after finding that the show cause notice contained no reasons....
Income Tax : Chhattisgarh High Court held that alleged low production yield and power consumption variations could not justify addition without...
Goods and Services Tax : The Jammu & Kashmir High Court directed restoration of GST registration even though the statutory appeal had been dismissed as bar...
Income Tax : The Calcutta High Court restrained the Income Tax Department from taking coercive steps in reassessment proceedings for AY 2015-16...
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...
Holding that responsibility for delay required factual adjudication, the High Court refused to exercise writ jurisdiction and relegated the parties to civil or arbitral remedies.
The Court ruled that GST proceedings initiated under Section 74 for FY 2024–25 were without jurisdiction and directed treatment of the order as a Section 74A notice.
The Court held that reimbursement claims cannot be processed without required documents and ordered verification before releasing incentives. Authorities were directed to act within a fixed timeframe if documents are on record.
The High Court held that a reassessment notice issued after expiry of the six-year period under the old regime is barred by limitation. The ruling reiterates that extended timelines under the new law cannot revive time-barred cases.
The Court held that ITC cannot be denied to genuine recipients solely because the supplier failed to pay tax. Section 16(2)(c) must be applied only in cases of fraud or collusion, safeguarding compliant buyers.
The Court held that time consumed in pursuing a rectification application under Section 161 must be excluded while computing limitation for filing a statutory appeal. Appeals dismissed as time-barred were restored for decision on merits.
The High Court ruled that Rule 86A allows restriction only of existing ITC in the electronic credit ledger. Creating a negative balance was held to be without jurisdiction.
The High Court held that denial of waiver under Section 234C must be supported by reasons. A cryptic order ignoring CBDT guidelines was remanded for fresh consideration.
The High Court held that consolidating several tax periods into one composite show cause notice is impermissible under GST law. Proceedings based on such notices were quashed, with liberty granted to initiate fresh action lawfully.
The Court held that GST paid on assignment of leasehold rights, treated as sale of land, is refundable as such transactions are not taxable supplies.
