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...
The Court examined whether Section 130 could be used when discrepancies were found during a GST survey. It held that the correct legal route is Sections 73/74 and reinforced settled precedents.
The Court examined whether confiscation proceedings under Section 130 were valid for alleged excess stock found during a survey. It held that the law mandates action under Sections 73/74, rendering the orders unsustainable.
The Court examined whether Section 130 proceedings were valid when excess stock was found during a survey. It held that such cases must be dealt with under Sections 73/74, rendering the penalty order unsustainable.
The court held that tax determination must follow Sections 73 or 74 and cannot be replaced by Section 130 proceedings. It found the action legally unsustainable. The ruling reinforces procedural compliance under GST law.
The court held that only the income component of alleged bogus purchases can be taxed, not the entire transaction. It upheld the Tribunal’s restriction of addition to 6%. The ruling reinforces limits on full disallowance.
The issue involved alleged failure to pass on input tax credit benefits. The Court set aside the order and remanded the matter for fresh factual determination by the tribunal.
The issue concerned whether the tribunal acted beyond the High Court’s earlier remand directions. The Court granted interim protection and restrained coercive action pending further hearing.
The Court set aside the order because the penalty was not disclosed in the statutory Form DRC-01. It held that demands must be clearly specified in the prescribed notice.
The Court held that affiliation and NOC issuance by universities are statutory duties, not business activities. Therefore, such fees cannot be treated as taxable supply under GST, and related assessment orders were set aside.
The High Court ruled that reopening based on unrelated and non-specific seized material is not permissible. It concluded that no prima facie belief of income escapement could be formed. The decision highlights limits on the use of indirect evidence.
