#high court judgments
Log in to FollowLatest high court judgments, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.

Application for NIL withholding tax rightly rejected since taxability matter pending before ITAT

Capital profit from sale of Fixed Assets to be routed through P&L rather than directly taken to reserves

Eviction decree against tenant set aside as reasonable requirement of building/re-building not proved

Cash Seizure Case: HC Cuts Addition to Actual Seized Amount, Rejects Inflated Estimate

Revised ITR u/s 139(5) was allowed only for errors in the original return

Ex-Parte GST Order Set Aside Due to No Opportunity to Reply to Show Cause Notice

Composite GST Notice Invalid as Issued for Multiple Years: Kerala HC Quashes Proceedings

Gujarat HC Quashed GST Order Due to Denial of Section 75(4) Personal Hearing

GST Demand Upheld but Recovery Deferred Due to Pending Reimbursement from Government

Department Cannot Enforce TNVAT Liability Arising from Its Own System Defect: Madras HC

‘Authorized Operations’ Condition not applies for Pre-Oct 2023 SEZ Refund Claims: Bombay HC

No GST Transition Allowed for EC, SHEC and KKC Credits: Kerala HC

Buyback Not Taxable as Property Acquisition Due to Share Extinguishment: Delhi HC

Madras HC Stayed Recover for Non-Uploading of DRC-07 Summary on GST Portal
Explore the latest high court judgments on TaxGuru with coverage of important judicial decisions, legal principles and case-law developments across taxation, corporate and commercial laws. The page helps professionals, taxpayers and businesses follow significant rulings, understand the reasoning adopted by courts and tribunals, and assess the practical impact on compliance and litigation.
