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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 allowed a petitioner to file an appeal on classification of exported goods and sought clarification on which authority can issue SCNs under Customs and GST laws.
The Court set aside an appeal dismissal due to one-day notice for personal hearing. The petitioner will now have a proper hearing with at least a week’s notice.
Court upheld Tribunal’s finding that Assessing Officer examined cash deposits and adopted a permissible view by treating them as sales. Since the issue had been enquired into and two views were possible, revision under Section 263 could not be justified.
The Court held that proceedings under Section 74 cannot be sustained without findings of fraud, misstatement, or suppression. The appellate order was modified and refund with interest was directed.
The High Court held that forklifts and cranes with on/off-road capability fall within Section 2(28) and require compliance with registration and tax provisions. Machinery designed for off-highway use but capable of road travel cannot claim exemption.
The Court permitted the petitioner to file a belated appeal under Section 107 of the WBGST Act, subject to Rs. 15,000 payment, directing the appellate authority to hear it on merits.
The Court held that once the assessee files a valid return, the assessment under Section 62 is automatically withdrawn. Even if the return is submitted late, the statutory consequence under Section 62(2) applies. The ruling confirms that the department may still verify liability and issue a fresh notice if short-payment exists.
The Court held that prolonged custody and the documentary nature of the evidence justified bail. The decision highlights that delayed trials in CGST matters should not lead to continued detention.
The High Court held that goods accompanied by a valid e-way bill cannot be seized for non-declaration of destination as an additional place of business. The orders under Section 129 were quashed.
The court upheld the Tribunal’s view that the AO had examined salary and business promotion expenses, making Section 263 revision invalid. It held that when two views are possible, revisional interference is unwarranted.
