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.
Corporate Law : The Allahabad High Court held that a three-month gap between the alleged harassment and the student’s suicide broke the necessar...
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 : 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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 court addressed seizure of imported textiles alleged to be misclassified and held that goods need not be retained during adjudication. Re-export was permitted on execution of a bond and furnishing of a bank guarantee, safeguarding recovery of differential duty.
Rejecting objections on non-existence of the arbitration clause, the court applied the doctrine of separability. Arbitration was held maintainable despite termination or expiry of the main contract.
The court examined whether a third party could seek impleadment in an ongoing competition investigation. It directed the regulator to decide the application swiftly, noting that CCI orders have binding, in rem effect on the entire industry.
The case examined whether refunds could be blocked on the basis of a subsequent lab report issued without new samples. The court ordered early consideration of representations and possible show cause proceedings.
The issue was whether a non-public servant spouse could be discharged at the threshold in a disproportionate assets case. The court held that properties in the wife’s name and joint holdings raised triable issues of abetment.
The dispute concerned reversal of ITC based solely on mismatch between GSTR-2A and GSTR-3B. The High Court held that failure to consider the CBIC Circular prescribing the procedure vitiated the order and remitted the matter for fresh adjudication.
The dispute concerned rejection of a request to amend a Bill of Entry due to an incorrect invoice number. The court directed fresh consideration after submission of contemporaneous documents, without ruling on merits.
The issue was whether a bank’s empanelled advocate could face criminal trial for an allegedly flawed legal scrutiny report. The High Court held that in the absence of evidence of conspiracy or wrongful gain, prosecution could not continue.
The issue was whether penalties could be sustained without proper cross-examination of witnesses. The court held that ignoring Section 138B requirements vitiates the adjudication.
The issue was whether a single GST show cause notice could cover several assessment years. The court granted interim protection, staying coercive action pending detailed examination.
