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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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...
Allahabad HC set aside lease cancellation order and directed Greater Noida Authority to restore plot, holding restoration vital for completing homebuyers’ project under IBC.
Madras High Court remitted GST assessments to authorities after finding that Hind Aluminium failed to substantiate its replies and VAT turnover was included.
Bombay High Court quashed reassessment notices and order for AY 2018 19 after finding they were issued to a deceased individual, explaining that jurisdiction requires serving a living person.
Delhi High Court directed payment of ₹ 36.85 lakh plus interest after Income-Tax Department delayed acting on ITAT order on indexation for inherited asset of AY 2016-17.
The Delhi High Court held that reassessment under Section 153C cannot exceed the ten-year block calculated from the date of handover of seized materials, setting aside notices for AYs 2010–11 to 2015–16.
AO must apply their own mind to the contents of the DVO report and any other available material as relying solely on a DVO’s report without any independent inquiry or satisfaction was a fundamental jurisdictional flaw that invalidated the entire reassessment proceeding from the start.
Orissa High Court held that Goods and Services Tax deposit on account of inadvertent error got reflected in Tax Deduction at Source account is rectifiable since denying the rectification would tantamount to double taxation.
Delhi High Court set aside notice under Sections 148A(3) & 148 when petitioner’s objections and documents were not considered before reopening for AY 2019-20.
Delhi High Court held that a GST evasion informer has no legal right to claim a reward, noting such grants are discretionary and not enforceable through writs.
Rajasthan High Court held that voluntary GST cancellation alone is not grounds to freeze a company’s bank account and directed a procedural review.
