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 Gujarat High Court has granted bail to Sunil Hiralal Mandowara in a GST fraud case. The court cited the completion of the investigation and the accused’s 8-month incarceration.
The Bombay High Court’s Aurangabad Bench quashed a criminal case under Section 498A of the IPC, ruling that remarks on a wife’s cooking or clothing are not considered cruelty.
Punjab and Haryana High Court at Chandigarh has criticized a trial court for delaying a 76-year-old army veteran’s fraud case, directing all judicial officers in district to prioritize and handle such cases without a casual approach.
Calcutta High Court dismisses a writ petition from Tara Lohia Private Limited, challenging a GST order. The court ruled that the petitioner failed to provide supporting documents for input tax credit claims, upholding the tax authority’s decision.
The Madras High Court ruled that a GST-registered firm cannot claim ignorance of GST rules or the validity of notices served via the GST portal. A petitioner’s adverse order was conditionally quashed, requiring a 25% deposit of the disputed tax amount.
Uttarakhand High Court allows Ashu Enterprises to seek GST registration revocation after cancellation for non-filing, setting conditions for pending returns and payments
The Gauhati High Court has ruled that a summary of a show cause notice is not a valid substitute for a formal notice under Section 74(1) of the CGST Act. The court quashed an order against Air Transport Corporation Assam, reinforcing a prior ruling.
The Madras High Court directed Sri Mahalakshmi Construction to deposit 5% of the disputed tax from its Electronic Cash Register to secure a final hearing, as the petitioner had failed to attend previous hearings.
The Madras High Court ruled that short-term capital gains from the sale of depreciable business assets can be set off against brought forward business losses, citing a similar Bombay High Court judgment.
The Madras High Court ruled that the Commercial Tax Department can initiate proceedings to void the sale of a property if the original owner had sales tax arrears, citing Section 53 of the Transfer of Property Act.
