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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...
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 ...
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 issue was whether the Court could direct issuance of a tax clarification for an SEZ unit. The Court held that no such direction could be given while the core issue is pending before the Supreme Court.
The Court considered whether funds deposited pursuant to earlier orders could be transferred under a sanctioned settlement scheme. Holding that the NCLT-approved scheme facilitated creditor settlement without overriding criminal proceedings, the Court directed transfer of the deposit to the settlement account.
The issue concerned condonation of delay in filing an ITR under Section 119(2)(b). The court upheld rejection, holding that ignorance of law and general reasons do not amount to genuine hardship.
The Delhi High Court held that reassessment proceedings cannot proceed on vague notices lacking reasons for alleged escapement of income. Orders under Section 148A(3) and notices under Section 148 were set aside and remanded for fresh consideration.
The issue concerned dismissal of a GST appeal on limitation grounds. The Court allowed restoration of the appeal on merits, subject to payment of costs, considering the petitioner’s age and reliance on a consultant.
The issue involved denial of ITC due to supplier’s non-payment of tax. The Court set aside the demand and ordered fresh adjudication once tax compliance was completed.
The Court held that allegations were based on documents already seized, making custodial interrogation unnecessary. Anticipatory bail was granted considering the nature of evidence and limited statutory punishment.
The Court held that imports with bills of lading dated on or before 31 March 2023 were entitled to TRQ exemption despite later clearance. Refund of duty paid during the policy gap was directed.
The Court held that claims exceeding ₹1 crore under the Scheme cannot be rejected outright. Such claims must be examined with enhanced verification as expressly provided in the policy.
The case examined the effect of prolonged departmental inaction after a Tribunal remand. The Court ruled that since the statutory time limit had long lapsed, nothing survived for adjudication.
