#high court judgments
Log in to FollowLatest high court judgments, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.

General GST Penalty Cannot Be Imposed When Late Fee Already Applies: Madras HC

Reassessment Notice to Deceased Person Invalid Because Law Requires Notice to Legal Heirs

HC Declines GST Refund Petition as Contractual Disputes Cannot Be Decided in Writ

Refund of Inverted Duty ITC Cannot Be Denied Using Later GST Circular Because Right Accrued Earlier: Calcutta HC

GST Appeal Cannot Be Rejected Later for Manual Filing After Being Accepted & Heard on Merits

False Claim of Denial of Natural Justice Leads to ₹50,000 Costs in GST Refund Case

Assessment Void Because Notice Issued to Non-Existing Company After Merger: Bombay HC

Delhi HC Quashes Look Out Circular Due to No Pending Income Tax Proceedings

Minister’s Mischievous Political Spin Noted; Madras HC Closes Sub Application

Allahabad HC Set Aside GST Order Because Proceedings Were Conducted Against a Dead Proprietor

Delhi HC Upholds CESTAT Order on MEA Certificate Verification for Service Tax Exemption

Allahabad HC Allows Composite GST SCNs as Adjudication Is Dispute-Based

Bank Account Attachment Quashed Because Tax Liability of Company Cannot Be Imposed on Director’s Wife

Delhi HC reduces TDS Rate to 2% as 15% Withholding Certificate Lacked Proper Reasoning
Explore the latest high court judgments on TaxGuru with coverage of important judicial decisions, legal principles and case-law developments across taxation, corporate and commercial laws. The page helps professionals, taxpayers and businesses follow significant rulings, understand the reasoning adopted by courts and tribunals, and assess the practical impact on compliance and litigation.
