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...
Bombay High Court held that Deputy Commissioner of Income Tax cannot exceed mandate of Section 144C(13) or act contrary to Dispute Resolution Panel’s directions. It further ruled that any assessment completed beyond prescribed time limit under Section 144C(13) is time-barred and invalid.
Delhi High Court dismissed a writ petition, directing taxpayers to approach the appellate authority as an alternate remedy in cases of fraudulent availment of Input Tax Credit, emphasizing proper legal recourse.
Gujarat High Court ruled that reassessment under Section 148 issued after the permissible time period is invalid, quashing the notice and allowing the writ petition.
Delhi High Court ruled that the Supreme Court’s suo motu Covid orders extending limitation periods apply to PMLA cases, as the Act contains no express exclusion.
Gujarat High Court held that reversing the order sanctioning refund not justified since evidences placed on records are not considered and further petitioner has duly complied with provisions of rule 89(2)(c) of the GST Rules. Accordingly, petition is allowed and order is quashed.
HC held that large cash payments exceeding Rs.20,000 may be exempt if properly substantiated under Rule 6DD and business needs; Tribunal’s earlier disallowance set aside.
Court held that taxpayers whose GST registration stands cancelled cannot be expected to access e-notices, setting aside an order issued without physical service.
Summary of Agrawal Soya Extracts (P.) Ltd. vs. Union of India where the MP High Court applied the Supreme Court’s Armour Security precedent, mandating GST authorities to decide on jurisdiction and prevent parallel investigations if a show cause notice is already issued on the same subject matter under Section 6(2)(b) of the CGST Act.
Bombay High Court held that interest under Section 56 of the CGST Act must be paid from 60 days after the original refund application, even if the refund is granted later following an appellate order. The Court relied on Lupin Ltd., Ranbaxy Laboratories, and other precedents to reject the Revenue’s stand.
The Allahabad High Court granted bail to Azharuddin, accused of over ₹20 crore (Rs.2.4 million) in GST evasion through Input Tax Credit (ITC) fraud, considering the completion of the investigation, the filing of the complaint, the maximum five-year sentence, and Supreme Court rulings on bail for economic offenses based on documentary evidence.
