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...
Kerala High Court quashes a Section 154 rectification order and demand against Kerala State Welfare Corp. for violating natural justice by ignoring the assessee’s timely filed objection.
Gujarat High Court held that addition under section 68 of the Income Tax Act towards bogus Long Term Capital Gains [LTCG] from sale of penny stock cannot be sustained since genuineness of the stock proved with evidence. Accordingly, appeal of revenue dismissed.
Kerala High Court restores penalty appeal after condoning 525-day delay, citing ITAT’s relief for the linked assessment appeal, ensuring merits-based hearing when the core tax demand is disputed.
Kerala High Court held that taxpayers unable to file stay petitions online due to lack of facility must be given an opportunity to do so, with the petition considered within three months and proceedings paused in the meantime.
The Madras High Court set aside an ex-parte GST order (Tvl. Sri Balaji Traders v DCIT), ruling that repeatedly uploading notices to an unusual portal tab is insufficient service, violating natural justice. The Court advised using RPAD when online notice fails.
Gujarat High Court held that reassessment show cause notice under section 148 of the Income Tax Act issued after 18.06.2022 i.e. after surviving time’ would be invalid and accordingly, notice is quashed and set aside.
High Court dismissed a petition challenging a Section 148 notice for AY 2019-20, confirming that only faceless AOs can initiate reassessment, ensuring compliance with CBDT-mandated procedures.
The Delhi High Court has held that a jurisdictional assessing officer lacks the authority to initiate reassessment proceedings under Section 148 of the Income Tax Act, 1961, after the implementation of the Faceless Assessment Schemes.
The Delhi High Court has upheld the jurisdiction of the Assessing Officer to issue reassessment notices to PC Jeweller, citing a previous ruling.
The Madras High Court allows an appeal by Tvl. Deepa Traders against a GST demand, condoning a 285-day delay. The court’s decision, citing the lack of a physical notice, directs the appellate authority to hear the case on its merits.
