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 Andhra Pradesh High Court quashed GST assessment orders issued under Section 62 against Pushpa Decors after the required returns were subsequently filed. The court affirmed the assessment is deemed withdrawn under Section 62(2).
The Gujarat High Court held that importers under the EPCG Scheme are entitled to IGST refunds for imports made between July and October 2017, following the Prince Spintex ruling.
Division Bench held that notices must be issued by Faceless Assessment Officer (FAO), following Bombay High Court ruling in Hexaware Technologies Ltd., and declared notices by Jurisdictional Assessing Officers invalid.
The Andhra Pradesh High Court condoned delay in a GST appeal, citing the petitioner’s illness as sufficient cause, and directed the appellate authority to hear the case on merits.
Chhattisgarh High Court held that petition u/s. 528 of Bharatiya Nagarik Suraksha Sanhita filed by Chaitanya Baghel seeking quashing of illegal arrest in the matter of money laundering linked to Liquor Scam is dismissed as grounds raised are procedural lapses not amounting to illegality.
The Madras High Court ruled that absence of pre-consultation does not invalidate a show cause notice, holding that departmental circulars are not legally binding.
Bombay High Court held that no hypothetical income of the assessee could have been brought to tax. Accordingly, income not accrued due to cancellation of sale agreement. Thus, order upheld and appeal of revenue dismissed.
Kerala High Court held that the statue permits taxpayer to correct bonafide errors by self-verification of assessment and payment of liability until the notice is issued under section 73 of the CGST. Accordingly, bonafide error in assessment and intimation in DRC-03 is directed to be allowed.
Bombay High Court held that order of District Consumer Dispute Redressal Commission passed after imposition of moratorium u/s. 14 of Insolvency and Bankruptcy Code cannot have binding effect of the company. Accordingly, petition is allowed.
Patna High Court held that since owner of the crane was not an accused in NDPS case, thus auction of his crane without any notice and without providing opportunity of being heard is unlawful. Accordingly, criminal writ petition is allowed.
