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 Allahabad High Court nullified seizure orders against M/s MLV Constructions finding that the tax authorities failed to issue a mandatory show-cause notice to the owner of the goods violating Section 129(3) of the Central Goods and Services Tax Act, 2017.
The Gujarat High Court quashed a customs duty reassessment against Mohit Minerals, ruling that authorities must provide a hearing and a speaking order before finalizing assessments.
The Karnataka High Court directed the IT Department to refund excess TDS to the Azim Premji Foundation, along with statutory interest, stressing that refunds cannot be indefinitely withheld.
The Karnataka High Court directed the Income Tax Department to issue a refund with interest to M N Dastur & Company, reinforcing that refunds cannot be withheld after an ITAT order.
The Karnataka High Court quashed a Rs.9.10 Cr ex-parte reassessment order against Arcade Constructions, ruling that a proper opportunity of hearing is essential.
Karnataka HC dismisses Revenue’s appeal, ruling that all reassessment notices for A.Y. 2015-16 issued after April 1, 2021, are invalid as per Supreme Court precedent.
Delhi High Court held that one day’s notice for hearing is completely violative of principles of natural justice. Also held that GST department needs to ensure that reasonably sufficient time is granted for furnishing reply. Thus, afforded 30 days time to file reply to GST SCN.
Chhattisgarh High Court held that questioning jurisdiction and authority of collector of Stamps for market value of property transferred under Income Tax Act not permissible since already accepted by petitioner. Accordingly, writ appeal sans merit is dismissed.
The Patna High Court has set aside an order against a brick manufacturer, directing a fresh tax assessment after ruling that the initial order was based on “mere guesswork” without any technical yardstick.
Delhi HC rules advocates cannot be prosecuted for clients’ claims, as verifying the truth of the case is not part of their professional duty.
