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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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...
Court sent the matter back to verify whether Section 73, not Section 74, should have been invoked, as the petitioner accepted tax liability but disputed penalty and extended limitation.
Delhi High Court quashed an ex-parte order after a taxpayer’s accountant failed to inform them of a show cause notice, remanding the matter for fresh adjudication with an opportunity to be heard.
The Court held that the SCN lacked mandatory hearing details, making the adjudication unsustainable. The order was set aside for violating Section 75(4) and principles of natural justice.
The Court held that late audit by the state-appointed Sub-auditor justified condonation of delay in filing the return. It found that the authority failed to consider mandatory guidelines requiring examination of audit-related delays. The impugned orders were quashed and fresh return filing was permitted.
Delhi High Court rules that GST authorities acted mechanically and ignored submitted documents when cancelling registration. The registration is restored, and fresh adjudication is ordered.
The Court held that an expired e-way bill alone does not prove tax evasion, especially when delay was caused by the driver’s illness. The penalty orders were set aside.
The Court set aside the ex-parte GST demand order after noting the petitioner’s medical condition prevented participation in proceedings. A fresh opportunity was granted subject to payment of costs.
Karnataka High Court set aside an ex-parte GST order and remitted the matter to the revenue for reconsideration. The period until the Supreme Court’s decision is excluded for limitation purposes. The ruling underscores adherence to due process in tax adjudication.
The High Court noted that the inquiry was conducted hastily with limited time for reply and directed the disciplinary authority to reconsider all issues lawfully. The key takeaway is that disciplinary action must follow fair procedure.
The High Court held that a confiscation notice issued under Section 130 could not be based solely on record-keeping violations under Section 35. The ruling confirms that tax liability must be determined first under Sections 73 or 74.
