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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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...
Gujarat High Court held that since for the year under consideration, there is no retention of income but in fact there is a deficit of 7%, hence the question of denying the exemption under section 11 of the Income Tax Act wouldn’t arise. Accordingly, writ petition is allowed.
Gujarat High Court held that recovery of interest amount which became due u/s. 50(1) of the CGST Act can be done only after issuance of intimation in Form GST DRC-01D. Accordingly, order quashed with direction to department to initiate proceedings by issuance of notice in Form GST DRC-01D.
Delhi High Court holds that an extension of the six-month period to issue a show-cause notice under Section 110(2) of the Customs Act must be communicated before expiry of the initial period. Delay in issuance renders detention invalid.
The court held that goods supplied to an intermediary did not qualify for export duty exemption, affirming that factual findings by the Tribunal were correct.
Punjab and Haryana High Court granted bail to a petitioner accused of availing ineligible GST Input Tax Credit worth Rs. 6.09 crore. The court cited completed investigation, documentary evidence, and absence of custodial interrogation as grounds for bail.
The Court held that it was unreasonable to expect taxpayers to locate orders under the “Additional Notices and Orders” tab and directed the delayed appeal to be heard on merits. The key takeaway is that delay caused by such portal-related issues must be condoned.
The High Court directed the Appellate Authority to reconsider ITC claims for FY 2017-18 to 2020-21 under Section 16(5), emphasizing compliance with the October 8, 2024 notification.
The Court found prima facie computational mistakes in the demand relating to E-way bill and GSTR-1 differences and remanded the matter for fresh consideration after a 10% pre-deposit.
Court set aside an ex-parte GST demand after accepting that business closure caused non-response to notices. The matter was remitted for fresh consideration with an opportunity to reply.
The Court declined to exercise writ jurisdiction in a case involving alleged fraudulent ITC, directing the petitioner to pursue the statutory appeal. The ruling reinforces that complex factual disputes must be addressed before the appellate authority.
