#high court judgments
Log in to FollowAccess 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.
Income Tax
Income Tax
Section 271(1)(c) Penalty for Income Concealment Invalid on Flawed Notice
Income Tax
Income Tax
Dismissal of stay petition for failure to comply with non-existing condition is perverse
Goods and Services Tax
Goods and Services Tax
Interest on delayed GST refunds under Section 56 is automatic & statutory
Income Tax
Income Tax
Sale consideration received from Vintage Cars was taxable unless assessee proved that car was used as personal asset
Income Tax
Income Tax
Section 194C and 194LA doesn’t apply as TDR certificates issued in lieu of compensation
Fema / RBI
Fema / RBI
No compounding allowed on application made by person found guilty under FEMA after adjudication
Corporate Law
Corporate Law
Recourse under Bharatiya Nagarik Suraksha Sanhita directed for custody in gold smuggling matter
Goods and Services Tax
Goods and Services Tax
Delay of one day in filing of appeal under GST condoned as reason assigned was genuine
Goods and Services Tax
Goods and Services Tax
GST not leviable on ocean freight charges hence refund thereon cannot be denied on limitation
Custom Duty
Custom Duty
Duty Drawback Recovery Order issued in absence of prior notice to assessee was invalid
Custom Duty
Custom Duty
No denial of export incentives for inadvertent error in shipping bill
Corporate Law
Corporate Law
No permissibility to blacklist a company for old misdeeds after approval of Resolution Plan
Custom Duty
Custom Duty
Order allowing withdrawal/cancellation of Ex. Bond Bill of Entry without referring provision is not sustainable
Custom Duty
Custom Duty
