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 Madras High Court granted conditional bail to petitioners arrested for allegedly smuggling 2.3 kg of gold worth over Rs. 2.58 crore from Singapore to Madurai. The bail requires a Rs. 10,000 bond, passport surrender, and daily reporting to the Senior Intelligence Officer.
Madras HC held that contractors are entitled to reimbursement of 7% differential GST, as no additional input tax credit accrued after the GST rate increase.
Recognizing initial technical difficulties in GST compliance, the Kerala High Court allowed taxpayers to reapply for ITC relief under CBIC Circulars 183/2022 and 193/2023, requiring officers to examine claims within 30 days.
Gujarat HC ruled that NCLT Delhi lacked authority to transfer matters from Ahmedabad to Mumbai under Rule 16 of NCLT Rules, 2016, terming such administrative transfers beyond territorial limits as illegal.
The Delhi High Court overturned the CESTAT’s August 2024 order concerning the revocation of Primus Logistics’ Customs Broker license. The CESTAT must now hear and decide the matter based on the evidence and merits.
In the matter of Deepak Kumar Bhagat, the High Court ruled that a hyper-technical view, especially one entailing financial liability in tax matters, is impermissible and restored the appeal for a hearing on merits.
Finding the tax order was passed without an opportunity of hearing, the Allahabad High Court set aside both the original Section 73 order and the subsequent time-barred appeal dismissal, sending the case back to the assessing authority.
The Court considered the period of incarceration and ordered the petitioner’s release on a Rs. 10,000/- bond, subject to mandatory conditions like surrendering his passport and daily reporting for four weeks.
Citing the clear Supreme Court ruling, the High Court held that the challenge to the DRI’s authority to conduct proceedings and issue a Show Cause Notice no longer survives, directing the adjudication to proceed.
High Court declined to stay possession proceedings, holding that the petitioners’ inaction after filing the DRAT appeal disentitled them to discretionary relief.
