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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 held that a provisional attachment cannot continue beyond one year under Section 83 and ordered release of the account with a requirement to maintain a ₹10 lakh minimum balance.
The Delhi High Court upheld ITAT’s order, ruling that no incriminating material was seized, and investor companies had sufficient net worth. Additions under Sections 68 and 153A were not justified.
The Court set aside the appellate order after finding no inquiry into when the March 2022 order was uploaded, directing the authority to verify the actual upload date. The ruling clarifies that limitation must be assessed based on proven upload timelines.
The High Court held that investigation material showed prima facie involvement in unlawful tender cost increases. The ruling emphasized that such allegations warrant a full trial, not discharge.
The Court rejected the anticipatory bail application as the applicant was absconding and implicated in a fraudulent lottery cybercrime. Bail was denied considering the nature of offences under IPC and IT Act.
The court held that the challenge to the 2021 GST demand order was filed after an unjustified four-year delay. The petition was dismissed as barred by laches.
The Court held that the petitioner challenged a 7A order without first using the statutory appeal under Section 7-I. The writ was dismissed as Article 226 cannot be invoked to circumvent prescribed remedies.
The Allahabad HC held that the show cause notice under Section 74 was invalid as it did not specify fraud, willful misstatement, or suppression of facts, quashing the notice.
An ex-parte GST order was quashed as the SCN and reminders were not effectively communicated to the petitioner. The Delhi High Court remanded the matter for fresh consideration, requiring personal hearing and submission of replies. This decision reinforces procedural safeguards for taxpayers under the GST regime.
The Court ruled that reassessment for a pre-CIRP period cannot continue when no claim was filed during CIRP and the approved resolution plan extinguished past dues. It held that post-approval tax demands are invalid.
