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...
Bombay High Court held that revisionary order which set aside eviction order is not sustainable in law. Court also held that using AI tool as aid for filing submission without verifying its content is not acceptable.
Karnataka HC quashed FIR against advocate, holding adult relationship was consensual; false promise of marriage alone can’t constitute rape under law.
The Court examined whether the Rajasthan ACB could investigate corruption cases against Central Government employees without CBI approval. It held that the ACB has concurrent jurisdiction under the PC Act and such investigations are valid in law.
The court affirmed disciplinary action where an auditor failed to detect ever-greening of assets and misreporting in audit accounts. The ruling confirms that serious audit lapses justify temporary removal from professional rolls.
The court held that arrest during a GST investigation was unlawful as mandatory safeguards under the BNSS were not followed. Failure to record reasons for arrest rendered the action invalid.
The court examined whether a liquidation recovery application was time-barred. It held that statutory limitation under company law cannot be extended by judicial interpretation.
The issue was whether the income-tax e-filing utility could prevent an assessee from making a lawful set-off claim. The High Court held that procedural software cannot override statutory rights and directed that such claims must be allowed.
The Court examined rejection of a liquidation claim for non-filing of originals. It held that the claimant should be given time to submit documents before final consideration.
Delhi High Court held that mere delay in the pronouncement of a judgment, by itself, is not sufficient to invalidate the decision of Debts Recovery Appellate Tribunal [DRAT]. Accordingly, judgement of DRAT upheld and petition dismissed.
The court examined whether assigning long-term industrial lease rights attracts GST. It held that such transfers are dealings in immovable property, not taxable supplies.
