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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 addressed whether a second CGST demand could stand when the DGST had already raised a similar demand for the same period. It held that the petitioner may appeal the CGST order without additional pre-deposit because the earlier deposit covered the same amount.
The Court held that the show cause notice provided less than seven days to respond, contrary to the prescribed procedure. The assessment and related notices were set aside and the matter remanded for reconsideration.
The Kerala High Court ordered abeyance of recovery proceedings under a penalty order while the stay petition is considered, ensuring no enforcement until a decision is made.
The High Court refused to entertain the challenge to a sale notice, holding that the petitioner must pursue the statutory remedy under Section 17 of the SARFAESI Act. The ruling reiterates that writ jurisdiction cannot be invoked when an effective alternative remedy exists.
The Delhi High Court invalidated the retrospective cancellation of GST registration where the show cause notice did not contemplate retrospective action, ensuring a fresh hearing after re-inspection.
The Court noted that the GST-related allegation concerned only the firm’s proprietor, while the petitioners were merely agents. Anticipatory bail was granted with directions to surrender and comply with statutory conditions.
The Court dismissed the petition after holding that statutory remedies under Section 17 of the SARFAESI Act must be exhausted first. It allowed the petitioners to approach the DRT for their grievances.
The High Court held that reassessment notices issued by the jurisdictional officer after the faceless regime came into force were without authority. All related proceedings were quashed, and the ITAT appeal was directed to be closed as infructuous.
The Court ruled that assessment notices for earlier years were void because the tax authorities did not lodge claims before the resolution plan was approved. Once the plan attained finality, all excluded claims stood extinguished under binding IBC principles. The judgment also holds that the revenue cannot deny carry-forward of losses after failing to participate in the insolvency process.
The Court ruled that the petitioner offered no justification for challenging a February 2023 inspection through a writ filed only in August 2025. It noted that factual disputes and the availability of an appeal remedy made the writ non-maintainable. However, the petitioner was permitted to approach the appellate authority within 30 days.
