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...
Madras High Court held that input tax credit [ITC] which is barred by limitation in terms of Section 16(4) of the Central Goods and Services Tax Act, 2017 [CGST Act], but, within the period prescribed in terms of Section 16(5) of the CGST Act cannot be denied.
Delhi High Court’s landmark ruling on taxation of Category III Alternative Investment Funds, impacting India’s hedge funds with clarity on CBDT Circular 13/2014.
Karnataka High Court set aside a customs duty demand of Rs. 1.02 crore against IPC Packaging Company Pvt Ltd, citing a breach of natural justice by tax authorities.
The Andhra Pradesh High Court has set aside an order rejecting FedEx’s GST refund claim. The court remanded the case, citing a lack of natural justice and the right to present additional evidence.
Accordingly, the said order dated February 15, 2025 is hereby set aside. Consequentially, the subsequent proceedings taken in pursuance of the said orders are also quashed, in view of the genesis of such proceedings itself being a nullity in the eye of law.
Delhi High Court rules a show cause notice for non-filing of GST returns is not valid after registration is cancelled, aligning with the date of business closure.
The Madras High Court calls for action against media channels and individuals who launch slanderous campaigns against the judiciary, warning of the danger to democracy.
Madras High Court allows Urjita Electronics, an SEZ unit, to claim GST refund on supplies where suppliers erroneously paid tax, emphasizing SEZ Act’s overriding effect and avoiding dual benefit.
Gujarat High Court dismisses Nitrex Chemicals’ petition for compensation cess refund on exports, affirming the two-year limitation period under Section 54 of the GST Act.
Karnataka High Court sets aside GST refund rejection for Nokia Solutions, highlighting procedural errors, disproving intermediary service claim, and citing multiple judicial precedents.
