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 held that statutory authorities must mandatorily refer exemption claims under the Building Tax Act to the Government. Orders denying exemption without such reference were set aside.
The Court set aside confiscation and penalty because the authority failed to consider the importer’s claim of duty exemption under Special Advance Authorization. The key takeaway is that orders ignoring core submissions cannot stand.
The High Court held that car audio systems assembled in India using imported and local components were domestic goods, taxable at the lower rate, and not imported products.
The High Court granted bail noting that the alleged GST offences carry a maximum punishment of five years and are triable by a Magistrate. The ruling underscores that prolonged custody is not justified in such circumstances.
The High Court upheld CAT orders rejecting reinstatement where the employee had himself opted for voluntary retirement. The ruling clarifies that disability protection laws do not apply to voluntary exit from service.
The High Court upheld the Tribunal’s finding that no permanent establishment existed as contracts were executed and completed outside India. The ruling confirms that offshore supply alone does not create tax liability.
The High Court set aside the SFIO probe after finding that the Central Government failed to show sufficient material or reasons. The ruling reiterates that investigations cannot be ordered mechanically or on vague allegations.
The High Court set aside a 10% TDS certificate issued without recording how the payments were taxable. The ruling stresses that Section 197 orders must be reasoned and cannot ignore binding precedents.
The Court rejected the revenue’s plea that the dealer caused delay in refund processing. Interest was held payable under Sections 38 and 42 of the DVAT Act.
The Court set aside the detention order and notice after finding they were not issued and communicated within the mandatory seven-day period under Section 129, rendering the action unsustainable.
