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 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 Calcutta High Court held that reassessment proceedings cannot be reopened merely on suspicion arising from investigation repor...
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...
Limitation under Rule 68B of the second schedule to the Income Tax Act did not apply to RDDB Act (Recovery of Debts Due to Banks and Financial Institutions Act, 1993) proceedings as Rule 68B of the IT Act had no mandatory application to recoveries under the RDDB Act
Form 3CL was not a determinative document for claiming deduction, and non-production of the same did not amount to wilful non-disclosure or suppression of material facts under Explanation 1 to Section 147.
Bombay HC stayed DGFT’s notification changing tariff heading of roasted areca nuts, holding that only Central Government can amend customs classifications under Section 11A.
The Guwahati HC granted anticipatory bail to a man accused in a Rs. 199.31 Cr fake ITC conspiracy, ruling that custodial interrogation was unnecessary as the main accused was already out on default bail.
Delhi HC rules that Section 69(2) of the Partnership Act does not bar an unregistered firm from filing a writ petition to enforce statutory rights, upholding the maintainability of a GST challenge.
Ordering compliance with Section 67(3) and (5) of CGST Act, Court held that seized devices must either be returned if not relied upon, or data copies must be furnished to taxpayer in presence of officials.
MP HC dismissed a second writ petition filed by a cigarette manufacturer seeking documents already covered by earlier court orders, holding it was an abuse of process to stall GST adjudication and imposed ₹2 lakh as costs.
Delhi HC directs Customs and CBIC to strictly implement the DGFT’s Minimum Import Price (MIP) of Rs. 20,108/- per MT on Soda Ash imports to protect domestic industries.
The Allahabad HC quashed GST confiscation orders for excess stock, ruling that authorities must proceed via regular assessment (Sec 73/74), not severe confiscation.
Delhi HC condoned a 16-day delay in filing a GST appeal, holding that pendency of a rectification plea constituted a sufficient cause under Section 107(4) of the CGST Act. The appeal was restored subject to costs.
