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...
Rajasthan High Court canceled a land transfer, ruling that a power of attorney becomes void upon the death of person who issued it. Sale of a deceased person’s share was found to be invalid.
The Jharkhand High Court has quashed a tax notice issued to Ravi Singh Bhatia, ruling that authorities failed to consider his reply to a show-cause notice.
Calcutta High Court overturns Usha Martin Telematics tax order for 2019-20, citing a violation of natural justice after a personal hearing was denied.
The Punjab and Haryana High Court has granted bail to Anoop alias Anup, accused in a digital arrest scam, noting his over six months of pre-trial custody.
Under Section 153C, the six-year limitation period for issuing a notice to a person other than the one searched begins from the date on which the documents or materials were received by AO, not from the date of the search or notice.
Cancellation of GST registration due to assessee’s failure to file returns on time would be revoked in case of genuine medical reasons and assessee’s willingness to pay tax and interest without adjusting from unutilized Input Tax Credit (ITC).
Writ petition filed in connection with the misuse of a Goods and Services Tax Identification Number (GSTIN) was dismissed as assessee could not claim to be completely innocent for sharing OTP with an accountant which was allegedly misused to create multiple fake firms.
In Jakir Husain’s case, the Delhi High Court referred a dispute over seized gold bars to mediation. The court determined the issue was not with the Customs Department, but rather between the petitioner and his lawyer who had possession of the gold.
Madras High Court directed Commissioner of Customs to consider a refund request from Ravi International Exports for a rs 3,07,999 security deposit from an auction.
In a case pending since 2009, Court held trial court wrongly allowed fresh plea at argument stage; clarified plaintiff may argue contentions before final decision.