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 sets aside reassessment notices for AY 2017-18, ruling Jurisdictional AO lacks authority to issue them under Faceless Assessment Scheme.
Madras High Court directs tax authorities to process Regal Engineers’ GST refund for SEZ supplies, overlooking delay due to unreceived deficiency memo and timely initial application
Allahabad High Court rules on blacklisting notices, emphasizing clear charges and open-minded intent. Quashes notices found to be premeditated.
Delhi High Court orders CBDT to allow Cosmo Films to manually file or update software for AY 2017-18, enabling carry-forward of business losses.
Gujarat High Court rules against denying ITC refund for inverted duty structure based on application filing date. Circulars cannot retrospectively override statutory rights or create artificial classes.
The Delhi High Court confirmed that a defendant’s right to file a written statement is forfeited after 120 days. It upheld a decree for the recovery of an advance payment in a supply dispute, citing the absolute nature of CPC timelines.
Himachal Pradesh High Court orders immediate refund of GST recovered prematurely, violating Section 78 of CGST Act. Court upholds taxpayer’s right to appeal, directing rectification of administrative error with interest.
Delhi High Court clarifies that reasonable payments to trustees do not automatically revoke a trust’s tax exemption under Sections 11 and 12, overturning the Revenue’s challenge.
Calcutta High Court issues interim order on ITC denial when suppliers are insolvent. It examines if tax authorities’ failure to claim in IBC proceedings affects ITC reversal.
Calcutta High Court voids GST assessment and appeal dismissal for Ram Kumar Sinhal, citing violation of natural justice, improper notice communication via GST portal, and condonable delay.
