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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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...
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.
Gujarat High Court held that non-granting of personal hearing in spite of being requested is clear violation and breach of principles of natural justice. Accordingly, order quashed and remanded to AO for fresh de novo order.
The High Court held that a later Supreme Court judgment cannot justify invoking Section 254(2) to modify an ITAT order passed according to the prevailing law.
The Bombay High Court held that when sales are accepted, entire bogus purchases cannot be added; only profit difference is taxable in the case of traders.
Gujarat High Court held that order passed in GST MOV-11 is appealable before appellate authority as per provision of section 107 of the Central Goods and Services Tax Act [GST Act]. Accordingly, petitioner not entertained in view of the alternative efficacious remedy available to the petitioner.
The Delhi High Court upheld an anti-profiteering order, ruling that merely increasing product quantity or volume after a GST rate reduction does not fulfill the requirement of passing the tax benefit to consumers. The anti-profiteering mechanism safeguards consumer interest, demanding lower prices, not unsolicited product changes, when GST rates drop.
Andhra Pradesh High Court set aside a GST order lacking a Document Identification Number, citing Supreme Court and CBIC circular precedents.
Delhi High Court notes a trend of false implication of husband’s distant relatives in dowry cases. HC quashed FIR against petitioners, holding that general interference does not constitute cruelty under Section 498A IPC.
Allahabad High Court quashed GST orders under Section 74, holding that ITC cannot be denied when purchases were made from a registered dealer whose GST registration was later cancelled.
