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Goods and Services Tax : The Andhra Pradesh High Court held that assessment orders passed under Section 62 stood deemed withdrawn after the taxpayer filed ...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 quashed reassessment proceedings initiated using data from a valid IDS declaration, holding that once accepted under the Income Disclosure Scheme, the Revenue cannot revisit or reassess the same income.
Gujarat High Court ruled that the time taken to process a GST refund application until a deficiency memo is issued must be excluded from the two-year limitation period under Section 54.
The Gujarat High Court quashed a VAT Tribunal order, restoring an appeal and remanding the matter for fresh consideration because the Tribunal failed to address all specific grounds raised by the petitioner.
The MP High Court granted a divorce, ruling that a wife persistently ridiculing her husband as an alcoholic in his social circle, based on unproven allegations, amounts to mental cruelty.
Karnataka High Court quashed reassessment notices and orders for AY 2020-21, ruling they were issued without proper statutory jurisdiction under the framework of Section 151A. The ruling reinforces that procedural non-compliance in the faceless scheme voids the notices, while granting Revenue liberty to revive the case post-Supreme Court verdict.
The High Court allowed the petition, ruling that the reassessment proceedings were initiated without jurisdiction because they contravened the procedural requirements of Sec. 151A of the Income Tax Act. This key takeaway reiterates the requirement for strict procedural adherence in the faceless regime, while preserving the Revenues right to revive the case post-Apex Court clarity.
The High Court found no mistake apparent on record to warrant rectification under Section 254, holding that the Tribunal’s decision to uphold the Section 80JJA deduction was neither perverse nor erroneous. The ruling clarifies that Section 254 cannot be used to re-argue the quantum or correctness of a deduction, especially one accepted historically.
Karnataka High Court affirmed the ITATs decision, ruling that 81 appellate orders passed by the CIT(A)-11 after the DGIT (Investigation) had explicitly directed him not to pass further orders were without jurisdiction. The key takeaway is that such orders, passed in defiance of supervisory administrative restraint, are illegal and must be reheard de novo by a competent authority.
Karnataka High Court quashed reassessment notices issued beyond four years, finding AO had full knowledge of AE payments during original Section 143(3) scrutiny. Key takeaway is that re-examining previously disclosed facts or material known through TPO proceedings constitutes a mere change of opinion, which is invalid under Section 147.
Delhi High Court dismisses anticipatory bail plea for POCSO accused, ruling that friendship does not permit repeated sexual assault, confinement, or violence against a minor.
