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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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...
Calcutta High Court directs CGST authorities to accept a delayed appeal against a Section 73 order and re-examine a pending SCN after restoring the petitioner’s GST portal access.
Chhattisgarh High Court dismissed Revenue’s appeal, ruling that an existing and operational registration under Section 12AA makes grant of Section 80G approval mandatory. The court held that once 12AA status is granted, further inquiry into application for 80G is unnecessary, citing Supreme Court precedent.
Bombay High Court allowed Aarti Drugs Limited’s petition, ruling that repeal of CGST Rule 96(10) in October 2024 invalidated all pending proceedings, including impugned SCN and Order-in-Original. judgment applied precedent from Hikal Ltd. on lapsing effect of repeal.
Bombay High Court set aside the Order-in-Original dated April 20, 2024, finding a patent failure of natural justice as no hearing was granted after the SCN was issued.
The court directed implementation of an Order-in-Appeal allowing the release of gold upon payment of a reduced redemption fine and penalty of ₹35,000 each.
Orissa High Court directs GST authority to first assess the maintainability and merits of an application seeking rectification of a show cause notice under Section 161.
The High Court found the accused’s claims of illegal arrest and lack of police procedure compliance to be incorrect and rejected the bail application due to the magnitude of the alleged fraud.
Allahabad High Court set aside the penalty order (GST MOV-09) against M.D. Traders, ruling that the penalty for a missing e-way bill, when a tax invoice is present, must be determined under Section 129(1)(a) of the GST Act, not 129(1)(b).
Bombay High Court held that assessee couldn’t be put to considerable disadvantage due to belated advice given by CA. Further, in case delay is not condoned, grave hardship will be suffered as genuine losses will not be permitted to be carried forward. Accordingly, delay in filing return condoned.
Bombay High Court ruled that transferring a taxpayer’s case is unnecessary when assessment for relevant year has already been finalized, quashing earlier impugned order.
