#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.

IGST Refund Rejection Set Aside Due to Lack of Findings on Nature of Export of Services

AO Cannot Conduct Fresh Assessment After Amalgamation When Section 170A(2)(a) Applies

Kerala HC: Mechanical ITAT Orders Set Aside – Fresh Adjudication Ordered

Release First-Time Offenders After Serving One-Third Sentence: Delhi HC

Machinery Replacement Cannot Be Treated as Revenue Without Proper Test: Madras HC

GST Appeal Allowed as GSTAT Becomes Functional, Limitation Relaxed Till 30th June 2026

Excise Appeal Dismissed as Time-Barred Due to Delay Beyond Statutory Section 35 Limit

GST Appeal Rejection Invalid as Bombay HC Allows Pre-Deposit Later to Ensure Merits Hearing

Typographical GSTIN Error Penalty Not Examined in Writ; Appeal Remedy Advised

Unexplained Credits Taxed u/s 68: No Business Income or 80-IB Deduction Without Proof

Bank Account Attachment Quashed as Six-Month Section 110(5) Limit Expired Without Extension

ITC Reversal Cannot Be Enforced Without Proceeding Against Defaulting Supplier: Telangana HC

Bail Granted Due to Lack of Evidence Linking Accused to Alleged GST Fraud: Allahabad HC

No Further Directions as GSTN Provides Temporary ID Mechanism: Allahabad HC
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.
