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 Bombay High Court held that blocking of Input Tax Credit under Rule 86A automatically ceases after one year. The Court ruled t...
Income Tax : Bombay High Court held that short deduction of TDS under a different provision does not trigger disallowance under Section 40(a)(i...
Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 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...
High Court directs authorities to investigate sale of frozen chicken at 0% GST instead of 5%, ensuring enforcement action against potential tax evasion.
High Court dismisses writ petition alleging SOP breach in faceless assessment, advising the taxpayer to seek remedy through the statutory appellate process under the Income Tax Act.
The Court confirmed that the Joint Commissioner could not rectify another authority’s order under Section 74, and the petitioner must use statutory appeal mechanisms.
Allahabad HC quashed GST cancellation order and appellate rejection, directing department to issue a fresh show cause notice and grant a personal hearing.
Gujarat High Court upheld the deletion of a Section 271D penalty, ruling that the assessment order did not record satisfaction for initiating proceedings. No substantial question of law was found, and the appeal was dismissed.
High Court held that rewards under GST informer schemes are purely discretionary and cannot be claimed through mandamus. Informers have no right to challenge assessment or appellate orders.
The Court ruled that cotton seed oil cake remains exempt when used as cattle feed, even if sold through traders. Taxability depends on end use, not the supply route.
Court orders full compensation to a passenger injured due to crowd pressure in a general coach, emphasizing systemic failures in boarding and deboarding safety.
The Court addressed the delay in executing a Section 14 SARFAESI order and directed authorities to hand over possession within four weeks. The ruling ensures timely implementation despite administrative transfer issues.
The Court held that a genuine mistake caused by a misprint in a widely used tax publication justified condoning a 509-day delay in filing Form 9A. The rejection orders were quashed and relief granted under Section 119(2)(b).
