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...
Bail was denied after the Court noted that the alleged offences involved a multi-state organised network. The ruling affirms that the gravity and scale of economic offences are key factors in bail decisions.
The Court set aside a rectification rejection passed before the scheduled hearing date, holding that Section 154(3) requires a prior opportunity of hearing. The matter was remanded for fresh consideration in compliance with natural justice.
The issue was whether CBIC notifications could extend limitation for orders under Section 73. The Court held the notifications illegal and directed fresh adjudication after treating prior orders as show cause notices.
The dispute involved ITC denial due to mismatch between GSTR-3B and GSTR-2A. The Court quashed the orders and held that authorities must apply Circular 183 and re-decide the case.
The Delhi High Court held that the SVLDR Scheme cannot be invoked for a show cause notice issued after 30 June 2019. Even if the notice arises from the same dispute, eligibility depends strictly on the statutory cut-off date.
The Court annulled a GST adjudication after finding that no proper personal hearing was granted, directing fresh proceedings with due notice and opportunity.
The High Court refused to interfere in a penalty order involving alleged fake invoices, holding that such disputes must be examined in appeal. The key takeaway is that writ jurisdiction will not be exercised where complex factual issues and alternate remedies exist.
The dispute concerned service tax liability proposed in an SCN. The Court held that extraordinary jurisdiction cannot be invoked at this stage and directed the petitioner to pursue adjudication remedies.
Allahabad High Court granted bail to an accused in a ₹40 crore GST evasion case, citing documentary evidence, absence of criminal history, and procedural delays in trial as key factors.
The High Court held that GST rules omitted without a saving clause cannot support pending refund denials. All non-final proceedings based on the deleted rules were declared lapsed, entitling taxpayers to refunds.
