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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 declined to interfere and directed the petitioner to file an appeal against the ITC-related demand and penalty. The ruling ensures the appeal will be heard on merits if filed within the specified time.
The High Court directs the Tehsildar to take physical possession of secured assets under Section 14 of SARFAESI Act after prolonged delay, emphasizing the statutory time limits.
The High Court set aside a GST assessment order as the petitioner was not provided a personal hearing despite filing a reply. The matter is remitted for fresh adjudication in accordance with law.
The Court ruled that reassessment proceedings initiated by a non-faceless officer violate the faceless regime. Both the Section 148 notice and the assessment order were quashed, subject to the Supreme Court’s final view on related precedents.
The Court held that the Tribunal erred by rejecting an adjournment request without assigning reasons. The matter was remanded for a fresh hearing after finding a violation of natural justice.
Allahabad HC rules that GST cannot be levied on work contracts executed under the VAT regime. Payments received later do not attract tax, penalty, or interest under GST.
The Court found that the petitioner did not receive effective notice because the SCN was placed in a less visible portal tab. It set aside the demand order and directed a fresh hearing opportunity.
The Court held that uploading the show-cause notice only under the additional tab did not constitute valid service. The order and appeal rejection were set aside, and the petitioner was granted a fresh opportunity to reply.
High Court declined to interfere with an ex parte GST order after assessee failed to attend scheduled hearings. Petitioner was directed to pursue statutory appeal, with outcome subject to Supreme Court’s decision on related notifications.
The Orissa High Court set aside the rejection of a GST appeal, allowing it to be heard on merit after the petitioner deposited the required pre-deposit amount under Section 107(6).
