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...
Himachal Pradesh High Court halts income tax reassessment proceedings under Sections 148 and 151, awaiting a Supreme Court decision on a similar matter.
Madras High Court condones a 32-day delay in filing a GST appeal, citing misplaced documents by the auditor as a genuine reason, and directs the Appellate Authority to hear the case on merits.
Punjab & Haryana High Court grants bail to Sarthak Jain, accused in a Rs 8.36 crore fake ITC case, noting five months’ incarceration and completed investigation.
Calcutta High Court dismisses revenue’s appeal in a service tax case due to the demand falling below the monetary limit set by the Central Board
Rajasthan High Court orders GSTN to resolve Tata Projects’ electronic cash ledger transfer grievance within two months, as per CGST Act provisions.
Madras High Court dismisses writ petition against SARFAESI sale notice, reiterating that statutory appeal under SARFAESI Act is the appropriate remedy.
The Punjab and Haryana High Court ruled that private banks, like ICICI, are not “State” under Article 12, precluding writ petitions for directions on loan recovery. Borrowers must use SARFAESI Act remedies.
Calcutta High Court overturns CESTAT’s remand order, directing a refund to Ipsen Technologies. A typographical omission by the Tribunal led to an unnecessary ‘unjust enrichment’ inquiry.
The Delhi High Court ruled that amounts paid during GST investigation can be adjusted towards pre-deposit for filing an appeal, and also addressed duplication in demand notices.
Allahabad HC quashes an ex-parte GST assessment against Som Fragrances due to improper notice service, violating natural justice. Court directs fresh assessment after petitioner files objections.
