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 predicate FIRs alleged that Langa induced individuals including businessman Pranay Shah and land broker Janak Thakore by projecting political and media influence to extort significant amounts of money.
The Sikkim High Court ruled in favor of Torrent Pharmaceuticals, setting aside an order to recover a Rs. 12 crore refund based on a binding judicial precedent.
Kerala High Court held that no taxable event under the provisions of the Kerala Value Added Tax Act [KVAT Act] had occurred in respect of displaying advertisement on hoardings as there was no transfer of right to use the hoardings. Accordingly, writ disposed of.
Delhi High Court rules in favor of Central Plastics Pvt. Ltd., stating that taxpayers are not required to prove the “source of source” for share capital received before the 2012 amendment to Section 68.
The Karnataka High Court quashed a CBDT order rejecting an application from Anantharaja Charitable Trust, advocating a liberal approach to condoning delays.
The Allahabad High Court quashed GST orders in the J.T. Steel Traders case, holding that proceedings for excess stock must use sections 73/74, not the penal section 130.
Delhi High Court directs banks to unfreeze Unity Traders’ accounts after an appeal was filed against the original tax order. The ruling highlights the automatic stay granted by filing an appeal under the CGST Act.
Delhi High Court held that there was no requirement to resort to Clause 25(c) of GTC to formally notify the ICA for appointment of the Arbitrator and notice sent by invoking arbitration agreement u/s. 21 of the Arbitration and Conciliation Act, 1996 is valid invocation.
A Calcutta High Court bench commuted a man’s death sentence, stating judges should avoid a “bloodthirsty” approach. The court emphasized reformation and cited the man’s young age as a mitigating factor.
Madras High Court invalidates GST Notification No. 56/2023 impacting limitation periods. The court relied on a prior judgment and a Supreme Court order.
