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 High Court set aside dismissal of a GST appeal after finding that an extended limitation notification was overlooked. The key takeaway is that appeals filed within the notified window cannot be rejected as time-barred.
The High Court quashed a GST adjudication order after finding that no personal hearing was granted before passing an adverse decision, in violation of mandatory procedural safeguards.
The High Court refused bail in a GST case involving allegations of operating multiple non-existent firms to pass on fake ITC worth over ₹315 crore, holding that economic offences warrant a strict approach.
High Court set aside reassessment proceedings after finding that the notice was based only on existing records, with no new material to justify reopening of the completed scrutiny assessment.
The High Court ordered a judicial inquiry after finding the State’s death audit on a water contamination incident vague and unsupported, stressing accountability and public health safeguards.
The court examined whether disciplinary findings based on impersonation and unauthorised audits could be reopened. It upheld dismissal, holding that serious integrity breaches justified the penalty and warranted no judicial interference.
The issue involved an ex parte GST assessment raised against an unregistered contractor due to incorrect reliance on WAMIS data. The High Court quashed the demand after the State admitted confusion with another registered person of the same name.
The High Court held that when the validity of DRI-issued show cause notices is pending before the Supreme Court, the Tribunal should not remand matters. The correct course is to keep appeals pending and await the apex court’s ruling.
The High Court directed provisional release of seized imported copiers by following its earlier orders in identical matters. The ruling confirms that consistent judicial approach applies where facts and relief sought are substantially similar.
The High Court held that once the GST Appellate Tribunal is functional and timelines are notified, disputes must be pursued through the statutory appeal route, subject to mandatory pre-deposit requirements.
