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high court judgments

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.

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ITC Cannot Be Denied Automatically for Supplier Default: Gujarat HC

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...

May 14, 2026 399 Views 0 comment Print

“Guarantee Fee” Puzzle – Is it “Interest” or “Fees for Technical Services”?

Income Tax : The article explains how the High Court held that corporate guarantee fees do not qualify as Fees for Technical Services under the...

May 14, 2026 69 Views 0 comment Print

GST Act Silence on Interest Cannot Defeat Refund Rights in Unconstitutional Levy Cases: AP HC

Goods and Services Tax : The Andhra Pradesh High Court held that refund arising from an unconstitutional GST levy carries a constitutional right to interes...

May 12, 2026 210 Views 0 comment Print

State & Police To Blame For Tarikh Pe Tarikh, Not Just Judges: Allahabad HC

Corporate Law : The Allahabad High Court observed that criminal case delays are caused not only by judicial officers but also by inadequate infras...

May 12, 2026 171 Views 0 comment Print

Delhi HC Issues Guidelines on Quashing of Consensual POCSO Cases

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...

May 11, 2026 387 Views 0 comment Print


Latest News


Important Case Laws related to IBC 2016 – July – September 2025

Corporate Law : Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 1...

November 20, 2025 5190 Views 0 comment Print

BREAKING: Gujarat HC Orders CBDT to Ensure 1-Month Gap Between ITR & Tax Audit Dates

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...

October 13, 2025 21054 Views 1 comment Print

Rajasthan HC Extends Tax Audit Filing Deadline to 31 October 2025

Income Tax : Rajasthan High Court granted a one-month extension for filing TARs under Section 44AB for AY 2025-26, citing delayed audit utility...

September 25, 2025 972 Views 0 comment Print

CAAS Files writ challenging persistent technical failures in Income Tax portal

Income Tax : The Gujarat High Court is hearing a petition from the Chartered Accountants Association regarding persistent glitches on the new I...

September 25, 2025 8043 Views 1 comment Print

Important Rulings on IBC – January to March 2025

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...

May 21, 2025 1851 Views 0 comment Print


Latest Judiciary


Invalid Invocation of extended limitation in service tax proceedings based only on Third-Party Form 26AS data

Goods and Services Tax : Works contracts for government buildings and educational institutions remain a highly litigated area therefore, merely relying upo...

May 15, 2026 66 Views 0 comment Print

GST Demand Order Quashed as Show Cause Notice Was Not Validly Served

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...

May 15, 2026 117 Views 0 comment Print

GST Registration Cancellation Quashed Due to Absence of Reasons in SCN

Goods and Services Tax : The Bombay High Court quashed a GST registration cancellation order after finding that the show cause notice contained no reasons....

May 15, 2026 78 Views 0 comment Print

HC Deletes ₹16.61 Crore Addition as Estimated Yield Alone Could Not Prove Suppressed Sales

Income Tax : Chhattisgarh High Court held that alleged low production yield and power consumption variations could not justify addition without...

May 15, 2026 54 Views 0 comment Print

J&K HC Orders GST Registration Restoration Despite Time-Barred Appeal

Goods and Services Tax : The Jammu & Kashmir High Court directed restoration of GST registration even though the statutory appeal had been dismissed as bar...

May 15, 2026 60 Views 0 comment Print


Latest Notifications


Co-op Society Can Deny Membership for ‘Refuge Area’ Flat: Bombay HC

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...

March 25, 2026 2370 Views 0 comment Print

Bombay High Court Enforces Video Conferencing Rules

Corporate Law : Bombay High Court implements "Rules for Video Conferencing 2022" for all courts in Maharashtra, Goa, and union territories, effect...

December 19, 2024 1881 Views 0 comment Print

CBDT Revises Monetary Limits for Tax Income Tax Appeals

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, ...

September 17, 2024 17133 Views 0 comment Print

New Video Conferencing Protocols Issued by Delhi High Court

Corporate Law : The Delhi High Court mandates new video conferencing protocols to enhance transparency and accessibility in court proceedings. Rea...

May 20, 2024 1677 Views 0 comment Print

Instructions for AO after Adverse observations of Allahabad HC

Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...

August 7, 2022 12900 Views 2 comments Print


GST Appeal Restored Because Delay Due to Illness Was Ignored

December 24, 2025 582 Views 0 comment Print

The High Court held that dismissal of a GST appeal on delay was improper where illness was supported by records. The key takeaway is that marginal delay with valid reasons must be condoned.

Delhi HC Grants Bail To Kuldeep Singh Sengar In Unnao Rape Case

December 24, 2025 1158 Views 0 comment Print

The Court held that Section 5(c) of the POCSO Act was prima facie inapplicable as the accused did not qualify as a public servant. On this basis and due to prolonged incarceration, the life sentence was suspended pending appeal.

Handing Goods to Transporter Not Delivery for GST Place of Supply: Karnataka HC

December 24, 2025 1107 Views 0 comment Print

The High Court held that inter-State supplies remain taxable under IGST where goods are delivered outside the State. Contractual clauses on transfer of title cannot override Section 10(1)(a) of the IGST Act.

GST Orders Invalid for Lack of Effective Communication – Portal Upload Not Enough

December 24, 2025 2943 Views 0 comment Print

The case addressed GST demands raised through orders uploaded on the portal without proof of access. The Court ruled such orders were not effectively communicated. Matters were remanded after setting aside the demands, subject to partial deposit.

Writ under Article 226 dismissed as alternative remedy available: Allahabad HC

December 24, 2025 819 Views 0 comment Print

Allahabad High Court held that writ petition under Article 226 is not be maintainable if there is an alternative remedy under different jurisdiction of the same High Court. Accordingly, writ by developers challenging concurrent orders of Consumer Commissions dismissed.

Low Tax Effect Circular Can’t Shield Accommodation Entry Cases

December 24, 2025 1047 Views 0 comment Print

The issue was whether CBDT monetary limits barred the revenue appeal. The Court held that organised tax evasion and accommodation entry cases are carved out exceptions, defeating the low tax effect argument.

GST Recovery Stayed Pending Rectification Application After Natural Justice Plea

December 24, 2025 1011 Views 0 comment Print

The High Court held that further recovery should be halted where a rectification application against a GST order is pending and substantial tax has already been recovered. The adjudicating authority was directed to decide rectification within a fixed timeframe.

GST Appeal Rejected Without Considering Evidence Set Aside as Perverse

December 24, 2025 1326 Views 0 comment Print

The High Court held that the appellate authority failed to consider material documents placed on record while rejecting a GST appeal. The matter was remanded for fresh decision after proper evaluation of evidence.

GST Appeal Dismissed for Delay Set Aside Due to Partner’s Illness

December 24, 2025 717 Views 0 comment Print

The High Court held that delay caused by illness of a partner should have been condoned where the fact was not disputed. The appellate authority’s dismissal of the GST appeal on limitation alone was set aside.

Section 197 Certificate Quashed Because DAPE Finding Was Overturned

December 24, 2025 354 Views 0 comment Print

The Delhi High Court held that a withholding tax certificate cannot stand once the ITAT sets aside the finding of a dependent agent PE. Since the Revenue relied solely on quashed assessment orders, the 8.75% TDS was invalid.

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