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 High Court held that investment-linked tax incentives under the 2012 industrial policy could continue unless specifically with...
Goods and Services Tax : The High Court set aside a GST demand order after finding that the hearing notice was received by the taxpayer only after the hear...
Goods and Services Tax : Andhra Pradesh High Court held that a single GST assessment order covering multiple financial years violated Sections 73 and 74 of...
Goods and Services Tax : Uttarakhand High Court directed refund of GST deducted on sale of rejected wheat and paddy seeds after noting that the goods were ...
Income Tax : The Delhi High Court held that reassessment proceedings under Section 148 were invalid where the Assessing Officer sought to make ...
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 Kerala High Court stayed tax recovery against a co-operative bank, directing the NFAC to expeditiously decide the Section 80P deduction appeal. The ruling requires the appellate authority to specifically consider the binding Supreme Court precedent set in the Mavilayi Service Co-operative Bank judgment.
The Kerala High Court quashed an Income Tax Appellate Tribunal (ITAT) order because the Tribunal decided the case ex parte on the first posting date. The Court ruled this a clear violation of natural justice, as the ITAT failed to consider the assessee’s advance request for adjournment and lack of appeal memorandum.
Kerala High Court halted coercive tax recovery, ruling that since appeal hearing before NFAC was completed and orders were awaited, recovery action was premature. Court directed NFAC to dispose of appeal within two months, and recovery is stayed until that decision is issued.
Delhi High Court set aside the Section 148A(3) reassessment order against Vedanta, ruling that subsequent GST Department closure of the underlying ITC issue materially affects the basis of escapement of income. The matter was remanded for a fresh decision incorporating the GST clean chit on the same transaction.
Bombay High Court set aside the Section 148 notice, reiterating that only the Faceless Assessing Officer possesses the statutory power to issue it. The ruling was based on the binding precedent of the Hexaware Technologies Ltd. decision.
HC rules assessment under UPGST Act unsustainable if personal hearing is denied, even when written reply opportunity was provided to taxpayer.
Kerala High Court denied the Section 10(37) capital gains exemption for land with trees, ruling that mere existence of rubber or fruit trees is insufficient. Assessee must prove actual agricultural activity and income in the preceding two years. The Court directed the AO to re-examine the alternate Section 54F exemption claim on merits.
Calcutta High Court directed the CGST authorities to defer proceedings on a show-cause notice that clubbed four financial years. The petitioner argued that such bunching and lack of scrutiny under Section 61 violated due process.
Karnataka High Court held that notice under section 148 of the Income Tax Act issued and served without signature of the Assessing Officer is a foundational defect and the same cannot be ignored. Accordingly, assessment order passed thereon is invalid.
Gauhati High Court held that statement of tax determination under section 73(3) of the CGST Act does not substitute the proper SCN required under Section 73(1). Further, passing of an adverse order without opportunity of personal hearing is against principles of natural justice.
