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...
Bombay High Court held that seventh proviso in Section 2(b) of the Maharashtra Entertainments Duty Act (MED) is constitutionally valid and entertainment duty leviable on convenience fees collected for online ticket booking.
The Patna High Court ruled that the limitation period for GST refund claims under Section 77 begins from the date of paying the correct tax, not the original payment.
The Madras High Court ruled that funds in an electronic cash ledger are considered tax payments, reinforcing the IBC’s primacy in liquidation cases.
A Punjab and Haryana High Court ruling mandates a customs duty refund and ₹50 lakhs compensation for perishable goods that were obstructed and ruined.
Himachal Pradesh High Court held that extinguishment of debt under Insolvency and Bankruptcy Code [IBC] wouldn’t ipso facto apply to extinguishment of criminal proceedings under section 138 of the Negotiable Instruments Act [NI Act]. Accordingly, present petition fails.
Jharkhand High Court held that order passed u/s. 74 of the Jharkhand Goods and Services Tax Act no reasons whatsoever have been assigned for agreeing with the order passed by the Assessing Authority. Thus, absence of reasons is clearly suggestive of the order being arbitrary hence legally unsustainable.
There exists a reasonable belief, duly recorded and supported by material evidence, that the attached properties are involved in money laundering and further, the appellants have failed to rebut the statutory presumption under Section 24 of the PMLA.
Madras High Court held that recovery of availed duty drawback beyond period of three years from the date of respective shipment is barred by limitation. Accordingly, it is directed to reconsider the matter after affording personal hearing as order was passed in violation of natural justice.
Madras High Court has instructed NCLT to file detailed counter as NCLT has proceeded to appoint the Interim Resolution Professional [IRP] different from that suggested by Corporate Debtor [CD].
The Kerala High Court has directed district judges to prevent duplicate case filings after an accused person was acquitted in a second appeal. The court also imposed a fine on the accused and emphasized the need for a shared responsibility among all stakeholders to protect the justice system.
