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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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...
Calcutta High Court held that income tax returns filed during victim’s lifetime must be relied upon for assessing income. Compensation was enhanced after rejecting an arbitrary income assessment by Tribunal.
Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed that the assessee was outside India.
HC upheld Section 10A deduction after finding that STP unit was a new undertaking with fresh investment and infrastructure. It ruled that unit was not formed by splitting up or reconstruction of an existing business.
The High Court set aside a GST demand after finding that the adjudicating authority failed to consider the taxpayer’s reply and the payment already made through DRC-03. The ruling reiterates that material submissions must be examined before confirming tax and penalty.
The High Court quashed a GST adjudication order after finding that notices were uploaded only under the “Additional Notices” tab, denying proper service and hearing. The case reinforces procedural safeguards under GST law.
Bombay High Court held that reopening of assessment by issuance of notice under section 148 of the Income Tax Act issued much after the surviving period is barred by limitation. Accordingly, notices are set aside and petition is allowed.
Madras High Court held that Income Tax Appellate Tribunal cannot review its earlier order under Section 254(2) of the Income Tax Act. Notably jurisdiction of Tribunal is restricted only to rectify error and not review.
The High Court held that additions for excess cash and stock cannot rest only on a survey statement. It ruled that statements under Section 133A lack conclusive evidentiary value without corroborative material.
The Bombay High Court held that additions under Section 153A cannot be made for completed assessments when no incriminating material is found during search. Post-search documents like base notes are insufficient to justify additions.
Karnataka High Court held that Society controlled by the State Government and funded by State Government covered within definition of clause (zfa) i.e. within ‘Government Entity’ as covered vide notification 32/2017 dated 13.10.2017 and hence exempted from GST tax liability.
