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 Karnataka High Court held that blocking an electronic credit ledger under Rule 86A without a pre-decisional hearing was unsust...
Goods and Services Tax : The Karnataka High Court held that Section 83 of the CGST Act does not mandate a pre-decisional hearing before provisional attachm...
Income Tax : The Bombay High Court held that reassessment proceedings issued beyond three years for AY 2018-19 were invalid because approval wa...
Goods and Services Tax : Telangana High Court granted bail in a GST fake ITC case involving alleged wrongful availment of Rs.21.89 crore credit. The Court ...
Goods and Services Tax : The Jharkhand High Court held that a taxpayer cannot bypass the statutory appellate mechanism merely by alleging non-service of no...
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 reassessment orders holding that non-issuance of a mandatory draft assessment order under Section 144C invalidated the proceedings. It ruled that Section 263 remand does not override statutory safeguards.
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.
