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 upheld rejection of a technical bid because the bidder submitted a GST clearance certificate issued by a private professional instead of the tax department. The ruling clarifies that statutory compliance certificates must come from competent government authorities when mandated by tender conditions.
The High Court quashed dismissal of a GST appeal where the authority ignored the explanation for delayed filing. The ruling stresses reasoned consideration under Section 107(4) before rejecting appeals.
The court held that testing and pairing of smart cards with set-top boxes amounted to permissible processing under Cenvat rules, not requiring reversal of credit.
The Madras High Court held that failure to follow the mandatory pre-consultative process before issuing show cause notices vitiates proceedings. Notices were set aside and matters remanded to the pre-consultation stage.
The court upheld confiscation of a 250 gm gold bar carried through the green channel without declaration. It ruled that misuse of the green channel and ineligibility under baggage rules justified absolute confiscation and penalty.
The Court ruled that a worn wristwatch qualifies as a passenger’s personal effect under the Baggage Rules, 2016. Customs authorities were directed to release the detained watch as its seizure was held unsustainable.
The High Court found that a GST appellate officer filed a misleading personal affidavit while defending a refund order. The ruling underscores that false or evasive statements to the Court can attract criminal contempt.
The court upheld waiver of interest on a confirmed excise duty demand, holding that revenue neutrality justified non-levy where no net loss to the exchequer occurred.
The court refused bail after finding prima facie evidence of large-scale GST evasion through online gaming transactions. The ruling highlights that high-value tax fraud attracts strict non-bailable consequences.
The court held that seizures carried out and served in another state did not give rise to jurisdiction merely because testing and headquarters were in Delhi, directing parties to the appropriate High Court.
