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 : Works contracts for government buildings and educational institutions remain a highly litigated area therefore, merely relying upo...
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 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...
Kerala High Court upheld a Section 73 notice where the dealer challenged rejection of TRAN-1 after more than two years. Delay and portal service were held fatal to the case.
The Court held that an assessment passed without personal hearing was unsustainable even though notices were uploaded on the GST portal. The matter was remanded subject to partial payment of disputed tax.
The Court held that GST dues of a company under liquidation cannot be directly recovered from directors. Liability arises only if statutory conditions under Section 88 are satisfied.
The Court set aside the appellate order and remanded the matter after noting the statutory amendment allowing ITC for earlier years. The authority must reconsider the case in light of Section 16(5) and CBIC clarification.
A sanction for prosecution granted by an authority subordinate to the appointing authority is constitutionally invalid and void ab initio. Such defect becomes incurable where subsequent withdrawal of State consent under the DSPE Act bars any fresh exercise of CBI jurisdiction.
The Delhi High Court held that review jurisdiction is limited and cannot be used to reargue decided issues. The Revenue failed to show any apparent error in the earlier direction to process returns.
The Court stayed the adjudication order where similar GST classification issues were already pending. Interim relief was granted until final disposal of the petition.
Bothra Shipping Services Pvt Ltd Vs Union of India & Ors. (Delhi High Court) Conclusion: Since assessee failed to meet the mandatory eligibility conditions under Clause 4.4(ii) read with Annexure V of the RFP due to non-submission of LoAs/Work Experience Certificates. The rejection of assessee’s bid by NSIC was held to be lawful, justified, and […]
V. K. Sharma Vs JVG Finance Limited (Delhi High Court) Conclusion: Appellant had failed to establish locus standi to challenge orders relating to asset realisation in liquidation and the material on record clearly demonstrated that liabilities of the company far exceeded available funds, making sale of assets necessary. Held: The company in liquidation (JVG Group) […]
The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section 62. Interest liability for delayed payment, however, was left intact.
