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...
The court examined allegations that an order under Section 74 was passed without supplying seized documents or digital material. The matter was adjourned for the State to clarify whether such copies could be provided.
The issue was whether further GST recovery could be initiated after interest had already been paid. The High Court granted interim protection, restraining recovery on finding a prima facie case based on prior payment.
The Court set aside cancellation of GST registration after finding that it was based solely on an invalid field visit report without witnesses or proper procedure. The ruling emphasizes that unilateral inspections cannot justify cancellation.
The Delhi High Court quashed a GST adjudication order passed without the taxpayer filing a reply or being heard. The matter was remanded for fresh adjudication with an opportunity to respond, subject to conditions.
The Court held that refund rights accrued before the 2019 amendment to Section 54 cannot be taken away retrospectively. The key takeaway is that limitation changes cannot extinguish vested GST refund rights.
The High Court stayed reassessment proceedings after noting that the legality of Section 148 notices is under consideration before the Supreme Court. The key takeaway is that proceedings must await the apex court’s final ruling.
The court held that repeated resignation of key accounts staff constituted genuine hardship. Rejection of delay condonation under Section 119(2)(b) was set aside, directing acceptance of the belated return.
High Court held that a final assessment order passed without awaiting DRP directions violates section 144C. Such non-compliance rendered the assessment order non est and liable to be quashed.
The High Court set aside GST assessment and appellate orders where the date for personal hearing was fixed on the same day as the reply deadline. It held that such procedure violates principles of natural justice.
The High Court allowed restoration of GST registration cancelled for six months’ non-filing of returns. It held that authorities must consider revocation if the taxpayer clears dues with interest and late fees as per Rule 22(4).
