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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 remanded the matter after finding the tax order was passed without giving the petitioner an opportunity to reply or be heard. The case will be reconsidered, subject to the Supreme Court’s ruling on the relevant notifications.
The Court held that a statement under Section 108 of the Customs Act cannot replace statutory procedures. The gold bar seized at IGI Airport must be reviewed following proper notice and hearing.
The Court dismissed a challenge to a bank account attachment after finding material facts concealed, including ongoing investigations and alleged fraudulent ITC. The ruling affirms that objections must be raised through the statutory mechanism under Rule 159(5).
The High Court declined anticipatory bail, holding that custodial interrogation was necessary to trace siphoned funds in a large-scale cyber fraud. The decision underscores that anticipatory bail cannot be granted when it may hinder investigation.
The Court set aside the show cause notice, Order-in-Original, and Order-in-Appeal after holding that the assessee must be given an opportunity to file a fresh reply. The matter was remitted for reconsideration from the SCN-reply stage.
The Court observed that marketing services for a foreign university prima facie constitute export of services, making the petitioner eligible for GST refund.
The High Court dismissed the writ petition challenging a GST show-cause notice, emphasizing that statutory remedies under Section 107 must be exhausted first. The Court clarified that the SCN contains specific allegations of fraud and willful misstatement.
The Court ruled that municipal bodies cannot levy advertisement tax after the GST regime and quashed the recovery demand. It also ordered refund of tax collected post-GST, subject to unjust enrichment.
Karnataka High Court allowed a 36-day delay in filing income tax returns, citing system failure and unavoidable circumstances as sufficient cause for condonation under Section 119(2)(b).
Discharge was denied where a complaint and verification report indicated an alleged ₹1,000 bribe demand. The High Court confirmed that prima facie material suffices for framing charges. The case was allowed to proceed to trial despite procedural objections.
