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...
Corporate Law : Madras High Court held that the Central Board of Trustees under the EPF Act can challenge Tribunal orders under Article 226 since ...
Goods and Services Tax : The High Court held that investment-linked tax incentives under the 2012 industrial policy could continue unless specifically with...
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 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...
Delhi High Court holds Section 54F exemption valid even if house construction began before sale of asset, reaffirming liberal interpretation of tax relief.
Calcutta HC dismisses a writ against a GST goods detention and penalty order, directing the taxpayer to use the statutory appellate remedy due to disputed facts and discrepancies in the driver’s statement.
Delhi High Court dismisses petitions, reiterating that both Jurisdictional Assessing Officers (JAO) and Faceless Assessing Officers (FAO) have concurrent jurisdiction to issue Section 148 reassessment notices, holding prior High Court ruling (T.K.S. Builders) is binding.
The MP High Court addresses police indiscipline, upholding the compulsory retirement of a cop for misconduct and urging senior officers to curb “social media intoxication” on duty.
Bombay HC mandates that all crime accused suspected of drug or liquor addiction must receive psychiatric evaluation and rehabilitation as mental illness under the Mental Healthcare Act.
Gujarat High Court rules that GST payment credited to government via electronic cash ledger satisfies bail condition; rejects plea for bail cancellation.
Madras High Court held that AO based on seized records and statement of dealer was justified in assessing the suppressed turnover. Accordingly, order of Assistant Commissioner and Tribunal set aside and addition upheld.
Delhi High Court held that Petitioner was clearly hand-in-glove with M/s. Balaji [non-existing supplier] and has enabled loss to the exchequer by fraudulently availing ITC without actual supply of goods or services. Accordingly, writ dismissed and order blocking of ITC in electronic cash ledger upheld.
Delhi High Court held that retention of seized property without adhering to section 20 of Prevention of Money Laundering Act, 2002 [PMLA] is contrary to statutory framework and accordingly unsustainable in law. Hence, present appeal is allowed and order set aside.
Delhi High Court held that in terms of section 35L of the Central Excise Act, 1944 when issues of determining taxability or valuation are involved, the appeal would lie to the Supreme Court. Accordingly, appeals are disposed of.
