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 : Works contracts for government buildings and educational institutions remain a highly litigated area therefore, merely relying upo...
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 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 concerned distribution of liquidation proceeds amid disputes over worker claim verification. The court permitted interim payments while directing independent re-verification of disputed claims.
Delhi High Court upheld customs duty paid by a broadcasting company but quashed penalties on directors, recognizing that mis-declaration was for company benefit and not individual gain.
The court examined whether the services qualified as intermediary services and found the issue already settled by multiple prior rulings. It quashed the refund rejection and directed sanction of refund with interest.
The issue concerned non-implementation of a customs order allowing conversion of shipping bills to Drawback plus RoSCTL. The court directed the exporter to file a representation and ordered authorities to decide it within a fixed timeline.
The High Court is examining whether medicines and consumables supplied during in-patient treatment are taxable under GST. The case turns on whether such supplies are inseparable from exempt healthcare services.
The court held that money demanded by a public servant was towards property tax arrears and not illegal gratification. Admissions by key witnesses justified refusal to interfere with the acquittal.
The High Court flagged the practice of issuing orders without disclosing the actual officer who passed them. It held that accountability requires clear mention of the decision-making authority in every Customs order.
The Court refused to entertain a writ against an assessment order where an appeal remedy was available. Bypassing statutory remedies was held impermissible.
Issue: No correction made despite ample opportunity. Ruling: Penalty confirmed. Takeaway: Timely rectification is critical to claim bona fide mistake.
The court ruled that tax demands based on notices hidden in non-prominent portal tabs, without real opportunity to respond, are invalid. Authorities must ensure actual notice and a fair hearing before passing orders.
