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 Chhattisgarh High Court rules that a wife taunting her unemployed husband and making unreasonable demands is mental cruelty, grounds for divorce.
Revenue submitted that the order was issued in order to meet statutory limitation deadlines. During the hearing, both assessee and the authority agreed that assessee had an alternate remedy under Section 246A, along with the option to seek condonation of delay under Section 249(3).
Once it was held that there was an independent and separate sale of the HDPE bags in which the cement was sold, there was no question of levying any sales tax at the same rate as that levied on cement.
No recovery of outstanding GST ( Goods and Services Tax ) demand could be made once a taxpayer deposited the statutory pre-deposit under Section 112(8) of the CGST Act and filed an undertaking to approach the Appellate Tribunal when it become functional.
Bombay High Court held that secured creditors have a clear priority over the dues of the State as per Section 26E of the SARFAESI Act. Thus, clear title must pass to auction purchaser and State cannot be allowed to continue its encumbrance upon secured asset sold.
Karnataka High Court held that the assessment order passed is beyond the time limit prescribed under Section 144C(13) of Income Tax Act. Accordingly, the appeal is disposed of.
Allahabad High Court voids a GST registration cancellation, citing a contradictory order that revealed non-application of mind and a lack of due process.
Allahabad High Court sets aside a GST registration cancellation, citing violations of natural justice, including improper notice and lack of a hearing.
Karnataka High Court held that challenge by revenue to the order of remand passed by Tribunal wouldn’t survive for further consideration hence appeal disposed of and question of taxability of software fees under DTAA not answered.
Delhi High Court held that strict application of rigours of Section 37 of Narcotic Drugs and Psychotropic Substances Act, 1985 [NDPS Act] not justified since quantity of Ganja recovered is marginally above threshold of commercial quantity under NDPS Act. Accordingly, bail application allowed.
