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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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...
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.
The Delhi High Court denied bail to a Kenyan national intercepted with 789 grams of cocaine ingested in capsules. The ruling cited the mandatory bar under Section 37 of the NDPS Act against granting bail in commercial quantity cases.
The Gauhati High Court dismissed a Customs Department appeal regarding gold confiscation despite a contrary ruling from the Meghalaya High Court. The court adhered to its own binding Division Bench precedent on the ₹1 crore appeal limit.
The Andhra Pradesh High Court disposed of the writ petition by Midsea International, which challenged a customs summons and the detention of a perishable consignment. The Court ordered the authorities to consider the petitioner’s explanation to the show-cause notice and pass a final order within two weeks
The Madras High Court dismissed a writ petition for goods detention, stating the Customs Act provisions for transhipment were not applicable. The court advised the petitioner to pursue the matter under admiralty jurisdiction.
HC granted regular bail to director accused of availing fake input tax credit of ₹23.06 crore, noting that assessment was pending and purpose of the Act is revenue recovery, not punitive detention.
HC held that leasing a residential property for residential use is exempt from GST and that GST cannot be included in rent for stamp duty computation, directing refund of ₹2.58 lakh wrongly collected.
