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...
Karnataka High Court held that re-adjustment of ALP without passing a Draft Assessment Order as required under section 144C of the Income Tax Act is not tenable in law. Accordingly, order passed thereon is void ab initio.
Delhi High Court held that CESTAT does not have the power to admit appeal without the pre-deposit. However, since this is not a rare case necessitating interference, this court has not granted waiver from pre-deposit.
Andhra Pradesh High Court held that petition cannot be entertained since the inordinate delay, in approaching the court, has not been satisfactorily explained. Accordingly, writ in GST matter dismissed.
The Gujarat High Court ruled that tax authorities cannot use Section 74 for extended recovery without proving fraud, if Section 73 time limits have passed.
The Rajasthan High Court in Krishan Gopal Gupta vs PCIT has ruled that a notice under Section 148 of the Income Tax Act is invalid if issued by a Jurisdictional Assessing Officer, reaffirming its earlier judgments on the matter.
Rajasthan High Court held CBIC Circular limiting GST refund claims post 18.07.2022 as arbitrary and violative of Article 14, upholding refund rights under Section 54.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
Madras High Court held that matter of leviability of 2% TDS on reimbursable expenses in case of Customs House Agent [CHA] is remanded back since assessee failed to produce supporting documentary evidence.
The Calcutta High Court sets aside a 100% GST penalty, ruling that a stock transfer with proper documentation but without a registered “additional place of business” does not warrant a penalty.
Delhi High Court held that Customs Broker failure to oversee the clearance and the warehousing of the goods imported with intention to re-export leading to diversion of the goods in the domestic market is a clear violation. However, suspension of license for 13 months is sufficient.
