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...
Madras High Court held that cancellation of GST registration for non-compliance with relevant provision of GST Act not justified since the reason of slowdown in business is genuine. Accordingly, restoration of GST registration ordered.
Madras High Court held that filing of a fresh refund claim in terms of section 27 (1-B) of the Customs Act not required as refund claim was duly filed within limitation of one year from the date of import. Accordingly, writ of petitioner stands allowed.
Delhi High Court held that exemption from Basic Customs Duty [BCD] admissible in case of WAPs import employing either Multiple Input/ Multiple Output (MIMO) or Long Term Evolution (LTE) standards prior to amendment brought vide Finance Act, 2021.
Delhi High Court held that writ jurisdiction not entertained as the case involved fraudulent availment of Input Tax Credit under GST. Accordingly, petition dismissed and petitioner permitted to file an appeal before appellate authority.
Madras High Court held that withdrawal of appeal under GST by inadvertently mentioning wrong assessment year by the auditor is restored back since the reason provided is found genuine. Accordingly, writ disposed of.
The Chhattisgarh High Court has directed tax authorities to reconsider the pre-deposit conditions for an assessee’s appeal, reducing the monthly payment from Rs 5 lakh to Rs 1 lakh.
Assessee was entitled to refund of ₹7.98 crore as once a protest was lodged, it was upon the customs authorities to dispose of it by a speaking, appealable order, failing which, the protest could not be deemed to have lapsed.
Delhi High Court held that any award passed by an arbitrator unilaterally appointed by an interested party is vitiated. Accordingly, ex-parte arbitral award passed is liable to be set aside.
The Rajasthan High Court rejected the state’s plea to withdraw a criminal case against a BJP MLA accused of using a forged Class X certificate.
The Bombay High Court allows a company to set off interest expenses against interest income, ruling that a business can be considered commenced from its preparatory stage.
