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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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...
Recognizing common difficulties in accessing notices on the GST portal, the High Court directed a fresh adjudication and emphasized taxpayer trust and procedural fairness in the GST regime.
The Gujarat High Court set aside an assessment order passed without considering the taxpayer’s reply regarding TDS under Section 194Q. The Court held that the faceless unit generated the order before reviewing the submission, violating natural justice. The case was remanded for a fresh decision after due consideration of the reply.
Bombay High Court held that the benefit of concessional rate on High Speed Diesel [HSD] against Form ‘C’ is not entitled since the usage of HSD is beyond specified purpose i.e. used beyond direct mining operations. Accordingly, writ disposed of.
Jammu Kashmir High Court held that licensing requirement under Jammu and Kashmir Brick Kiln (Regulation) Act, 2010 read with rule 3 of the Jammu and Kashmir Brick Kiln (Regulation) Rules, 2017 applies to both manufacturer and dealers. Further, the licensing requirement doesn’t violate Article 19(1)(g) of the Constitution.
Gujarat High Court held that PAN jurisdiction in ITBA [Income Tax Business Application] portal is of no consequence in absence of order passed under section 127 of the Income Tax Act. Accordingly, notice and order thereof is liable to be quashed.
The Telangana High Court ruled that an assessment order passed ten years after an ITAT remand violated Section 153 of the Income Tax Act. It held that the order was barred by limitation and unsustainable in law. The Court directed refund of taxes with interest, subject to the outcome of the pending departmental appeal.
Reassessment proceedings initiated without obtaining prior approval from the appropriate “specified authority” under Section 151(ii) such as the Principal Chief Commissioner of Income Tax or the Principal Director General were invalid.
Court held that determining jurisdiction between State and Central GST authorities requires factual examination and advised petitioner to pursue statutory appeal remedies.
The Madras High Court held that a taxpayer’s delay in withdrawing an appeal should not disqualify them from waiver of interest and penalty under Section 128A, where tax was fully paid before the cut-off date.
Punjab and Haryana High Court ruled that offences involving obstruction or assault on government employees during duty cannot be quashed on the basis of private settlements.
