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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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...
The Court held that private, non-revenue flights did not meet the definition of non-scheduled passenger services under the Notification. The case reinforces that only remunerated transport qualifies for exemption.
The court allowed re-export of misclassified imported goods after executing a bond and bank guarantee, pending final adjudication of customs duty and penalties.
Delhi High Court dismissed anticipatory bail for accused in a ₹2.4 crore foreign cigarette smuggling case, citing ongoing investigation and prima facie evidence of involvement.
Court held that Wheat Gluten falls under same classification as Wheat Flour for DFIA purposes. It quashed customs orders denying exemption, noting authorities must follow binding CESTAT rulings.
The Court held that a reassessment notice issued to an entity that had ceased to exist after conversion into an LLP was invalid. The ruling confirms that tax proceedings cannot continue against non-existent entities.
Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 14(1)(d) is a protective shield, not a retention mandate.
The Court held that the final cancellation order exceeded the allegations in the show cause notice, making the action unsustainable. The matter was remitted and registration restored.
The Court held that GST authorities wrongly calculated tax on total turnover despite having actual combo-pack sales data. The ruling directs recalculation of pre-deposit based only on relevant B2B and B2C sales.
Court held prima facie that converting property from leasehold to freehold forms part of a sale and does not constitute a supply under GST. The ruling pauses recovery of GST until further hearing.
Court held that cheque was issued for repayment of an unlawful job-related payment, which is not a legally enforceable debt. Acquittal was upheld as Section 138 NI Act did not apply.
