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 Court refused to entertain a writ against a GST adjudication order, holding that a statutory appeal was available. The ruling reiterates that writ jurisdiction will not be exercised when an effective alternative remedy exists.
The court upheld customs seizure during domestic transit, holding that prima facie “reason to believe” based on suspicious circumstances is sufficient. Detailed reasons need not be recorded at the seizure stage.
The High Court upheld confiscation and penalties where goods declared as grey fabric were found to be corduroy. The ruling confirms that misdeclaration attracts action under the Customs Act.
The High Court held that Sections 73 and 74 no longer apply from FY 2024–25 and set aside an order passed under Section 73. The order was directed to be treated as a notice under Section 74A.
Madras High Court held that countervailing duty [CVD] is not leviable on vessels that are imported into India prior to notification no. 12/2012-Cus. dated 17.03.2012 which is later converted from foreign-run to coastal run. Accordingly, writ petition is allowed.
The Court found a major discrepancy between GST returns, income tax declarations, and bank receipts, ordering a forensic audit before fixing liability and remanding the matter for fresh assessment.
Calcutta High Court held that Look Out Circular is quashed since the investigation is going on and no interim report is submitted. Thus, as on date there is no cognizable case initiated against petitioner under the Indian Penal Code.
Gujarat High Court held that amendment/ rectification of inadvertent error in GST returns [Form GSTR-1 and GSTR-3B] is permissible if no loss to revenue would be caused. Accordingly, petition is allowed and returns are permitted to be amended.
The Bombay High Court ruled that a special audit under Section 142(2A) cannot stand where the mandatory approval lacks a DIN. The absence of DIN renders the approval non-existent in law, making the entire proceedings void from inception.
The court held that rejection of IGST refund interest on jurisdictional grounds could not defeat a diligent claim and allowed the taxpayer to approach the GST appellate authority without facing limitation hurdles.
