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...
The High Court suspended the blockage of ITC after noting that adverse third-party material was not supplied before passing the order. Interim relief was granted subject to deposit already made.
The High Court held that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Artificial negative balances were ruled to be without jurisdiction.
The High Court held that charitable exemptions cannot be denied merely because Form 10B was filed belatedly when it was available before return processing. The ruling treats delayed filing as a procedural lapse, not a substantive defect.
Andhra Pradesh High Court held that transfer of entire R&D unit as a going concern, including the assets and liabilities, is sale of business and not sale/supply of individual goods under GST. Accordingly, the writ petition is disposed of.
Delhi High Court held that refusal to renew passport by the passport authority to the person arrested under GST law is not justifiable since trial court has already granted No Objection Certificate [NOC] to the applicant on bail. Accordingly, concerned passport authorities are directed to renew the passports in accordance with law.
The Court held that Explanation 1(f) to Section 115JB does not expressly permit addition of Section 14A disallowance, leading to dismissal of the Revenue s appeal.
The High Court set aside a GST order after finding that the show cause notice was uploaded only under the Additional Notices Tab, denying the assessee a fair opportunity to respond.
The High Court condoned a 285-day delay in filing a GST appeal and restored the matter for decision on merits, holding that sufficient cause was shown.
The High Court held that passing an assessment order without granting a personal hearing, despite non-response to portal notices, violates procedural fairness and warrants remand.
The High Court upheld temple entry by non-Hindu invitees when authorised by the Thanthri. It ruled that such permissive entry does not breach the temple entry law.
