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.
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 : The Delhi High Court quashed a POCSO FIR after noting that the relationship was consensual and the parties were married with a chi...
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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 Bombay High Court held that reassessment proceedings issued beyond three years for AY 2018-19 were invalid because approval wa...
Goods and Services Tax : Telangana High Court granted bail in a GST fake ITC case involving alleged wrongful availment of Rs.21.89 crore credit. The Court ...
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 case examined whether a single show cause notice could cover multiple tax periods. The Court held such consolidation violates the GST framework and quashed the notice with liberty to reissue year-wise.
The case addressed whether a refund rejection without granting a personal hearing and providing only seven days to respond was valid. The court set aside the order, holding that such action violated Rule 92(3) and principles of natural justice.
The court refused to entertain the writ petition, holding that an effective appellate remedy was available under the GST law. It emphasized that factual disputes and corrigendum validity must be examined through statutory appeals, not writ jurisdiction.
The Court held that Rule 86A applies only when the assessee fraudulently avails ITC. Since the allegation concerned the recipient’s ITC, the notice was without jurisdiction and was set aside.
The case addressed an assessment order passed without considering the taxpayer’s response to the show cause notice. The Court quashed the order and allowed fresh adjudication subject to a 50% pre-deposit, emphasizing procedural fairness.
The Court held that a CGST assessment order must be challenged through statutory appeal, not writ jurisdiction. It clarified that alternate remedies must be exhausted before approaching the High Court.
The Court held that cancellation for non-filing of returns can be revisited if the taxpayer clears dues and files returns. Authorities may restore registration under Rule 22(4) upon compliance.
The Court held that retrospective insertion of Section 16(5) cures delayed ITC claims for earlier years. The matter was remanded for fresh verification subject to submission of supporting documents.
The issue was whether a writ could bypass the statutory appeal against a GST order. The court held it could not, but allowed filing of appeal within four weeks without limitation objections.
The issue was whether passing an order without prior hearing notice violates natural justice. The court held that same-day hearing without intimation is invalid and set aside the demand.
