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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 rules that statements recorded under Section 133A during survey proceedings have no evidentiary value, invalidating additions for excess stock and cash.
The High Court ordered release of gold bangles and iPhones seized at the airport, recognizing them as bonafide wedding gifts. The petitioner must pay a redemption fine, with warehousing charges waived.
Court ruled that any person paying tax to a registered entity can claim GST refund under Section 54, remanding petitioner’s rejected claim for fresh consideration.
High Court allowed provisional release of 233 multifunctional devices subject to enhanced duty payment, 10% bank guarantee, and maintenance of detailed sales records.
The court ruled that the petitioner cannot challenge a GST refund rejection via writ, as a statutory appeal exists. The order upheld the authority’s jurisdiction in processing refunds.
The Delhi High Court upheld the dismissal of a writ petition seeking Form 26A certificates, citing delay and laches as the petitioner approached nearly ten years after the License Agreement expired.
The Court held that proceedings on the GST show cause notice may continue but cannot be enforced pending the challenge to the amendment making pre-consultation discretionary.
HC refused to entertain challenge to customs penalty after finding concealment of facts and noting availability of alternate remedies. It upheld investigation’s findings on misdeclaration and imposed exemplary costs.
Delhi High Court partially upholds CESTAT ruling against a Customs House Agent involved in alleged duty drawback fraud, emphasizing proportional penalties and due diligence responsibilities.
Kerala High Court directs reconsideration of input tax credit denial, emphasizing that a cost accountant’s affidavit during personal hearing must be considered.
