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...
Punjab and Haryana High Court held that freezing of bank account by Enforcement Directorate [ED] without following procedure prescribed under section 17(1-A) of the Prevention of Money Laundering Act [PMLA] is unlawful. Accordingly, petition stands disposed of.
Gauhati High Court observed that cancellation of GST registration u/s. 29(2)(c) of the CGST Act entails serious civil consequences. Hence, petitioner is given opportunity to furnish all the pending returns and accordingly, GST registration will be restored.
Bombay High Court held that anticipatory bail application in alleged customs duty evasion case allowed since the applicants have demonstrated their willingness to pursue the statutory remedy of compounding the alleged offence.
Madras High Court held that matter is to be remitted back for fresh orders on merits in view of non-filing of reply and non-attending personal hearing since petitioner has already deposited entire disputed tax for some period and petitioner is further directed to pay 15% of disputed tax for pending period.
Madras High Court held that Look Out Circular [LOC] of person accused in Enforcement Directorate [ED] case is kept in abeyance for specific period and the accused in permitted to travel abroad for undergoing medical treatment.
Orissa High Court held that writ petition against assessment order u/s. 147 read with section 144 of the Income Tax Act is not entertained due to availability of alternative remedy. Accordingly, writ dismissed.
Madras High Court quashes orders disallowing Input Tax Credit (ITC) for FY 2017-2021, citing the new Section 16(5) of the CGST Act.
Bombay High Court held that combine reading of section 56 and 54(1) of the CGST Act states that interest @9% is payable when amount is not refunded within 60 days from the date of the order passed by the First Authority.
Karnataka High Court has ruled the POCSO Act is gender-neutral, allowing a woman to be charged with sexual assault against a minor.
The Delhi High Court declined to hear Soham Industries’ writ petition against ITC denial and penalties, citing the availability of appellate remedies despite claims of non-service of SCN.
