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...
The Calcutta High Court allowed the appeals of KPC Medical College And Hospital, setting aside penalties levied under Section 271(1)(c) and Section 271AAA, ruling that the show cause notices were invalid for failing to specify the exact charge (concealment or inaccurate particulars).
The Calcutta High Court, in Abdul Mannan Vs ITO, set aside a ₹50,000 cost imposed by the ITAT for the restoration of a tax appeal, citing the assessee’s small-trader status and dependency on a negligent consultant.
Karnataka High Court held that date of surrender of bank guarantee to be considered as relevant date for the purpose of claiming refund under section 11B of the Central Excise Act, 1944. Accordingly, appeal allowed.
Gujarat High Court held that post approval of resolution plan, there could be no occasion whatsoever for department to issue notices. Accordingly, GST notices issued alleging wrong claim of ITC quashed and set aside.
Madras High Court held that inquiry report under Regulation 17 of the Customs Brokers Licensing Regulation, 2018 [CBLR] submitted beyond the period of 90 days is against mandate provided under sub-Regulation (5) of Regulation 17 hence inquiry report is illegal, arbitrary and barred by limitation.
Madras High Court held that time limit of six years is reasonable time for passing of order under section 201 of the Income Tax Act in respect of non-residents. Accordingly, order impugning assessment years beyond six years is set aside.
Delhi High Court, in granting bail to Hamid Raza, highlights conflict between personal laws and criminal law, urging need for Uniform Civil Code in India.
Delhi High Court rejects bail for former AAP Councillor Tahir Hussain in the 2020 Delhi riots case over the murder of IB staffer Ankit Sharma, citing grave allegations.
Bombay HC set aside high-value SCNs issued without prior consultation. Upholding binding CBIC Circulars, Court ruled that pre-consultation is mandatory for tax demands exceeding ₹50 lakhs, citing SC precedents.
Some of the concerns which were raised by assessee such as right to privacy of the family being violated, etc., deserve to be addressed as any family-related CCTV footage which was with the GST department and violated the privacy of family members could not be used or disseminated in any manner.
