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 issue was whether recovery could continue after filing GST appeals with pre-deposit. The High Court held that the recovery notice lost its force and ordered de-freezing of the bank account.
The Madras High Court remitted a GST order for fresh adjudication, emphasizing that the petitioner must submit a reply with supporting documents before finalizing the tax demand.
The issue was whether GST show cause notices could be quashed at the threshold. The High Court held that alleged procedural lapses can be raised before the adjudicating authority, not in writ proceedings.
The Court refused to quash GST recovery notices after noting that the adjudication order had been upheld in appeal and never challenged further. The ruling confirms that recovery can proceed once appellate remedies are exhausted.
The High Court granted regular bail noting completion of investigation, seizure of documents, and the documentary nature of allegations, holding that continued custody was unwarranted with conditions to secure presence.
The Court held that rejection of a GST appeal was invalid where prior payments under protest already satisfied the mandatory 10% pre-deposit requirement.
The High Court held that an assessment order issued in the name of a dead person is a nullity. It ruled that proceedings must be continued only after issuing notice to legal representatives under Section 159.
The court upheld GST cancellation after finding inconsistent affidavits and no supporting evidence of business activity. Mere allegations of procedural lapse without prejudice were held insufficient.
The High Court confirmed interim bail after noting parity with co-accused, lack of misuse of liberty, and prolonged investigation with no immediate trial prospects.
Court held that a charge sheet does not infringe rights and cannot be challenged at threshold unless limited exceptional grounds exist. Ruling emphasizes that employees must raise objections during departmental inquiry.
