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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 Calcutta High Court held that recovering more than 20% of a disputed tax demand from other refunds while an appeal is pending is impermissible. The ruling directs the Income Tax authorities to refund the excess amount.
The Court ruled that ITC reversal is unsustainable when the supplier was registered and tax was duly paid. The petitioner’s ITC claim was upheld as legitimate.
The judgment clarified the distinction between personal and newly purchased gold, allowing the petitioner to contest confiscation under customs regulations.
Court allows appeal despite earlier dismissal for non-compliance with statutory pre-deposit, noting recovery of over 10% of disputed tax satisfies the condition. Key takeaway: partial pre-deposit enables merits hearing.
The Court ruled that an income tax appeal cannot be rejected solely for non-appearance. The matter was remanded because the appellate authority failed to examine the issues raised under Section 250(6).
The court upheld the trial court’s decision permitting the Income Tax Department to place additional notices on record. Key takeaway: Section 91 Cr.P.C. may be invoked at any stage for documents necessary for fair adjudication.
The Court upheld the customs officer’s reasonable belief for seizing goods over alleged misclassification and found the challenge premature due to pending statutory proceedings. The ruling confirms that classification disputes must be resolved through adjudication under the Customs Act.
The Court held that the premix, understood popularly as instant coffee, must be classified under the specific entry for coffee rather than the general entry for beverage powders. The ruling affirms that common usage prevails over ingredient percentages.
The Court dismissed the appeal because the issue had already been decided in an earlier judgment. It held that the previous ruling granting exemption remained binding and unchanged.
Court upholds ITAT’s refusal to stay tax recovery, citing the petitioner’s prolonged inaction and failure to meet conditions. Key takeaway: procedural lapses undermined the stay request.
