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...
Rajasthan High Court rules that the limitation period for filing a GST appeal commences from the date the order is communicated, not the order date. Case remanded for re-evaluation.
The Madras High Court has invalidated a second GST demand for the same assessment year against Tvl. Indo Associates, citing duplication of proceedings. An earlier appeal for the identical period is already underway.
Calcutta High Court permits release of goods seized under GST on furnishing 20% bank guarantee and restrains final decision without its leave.
The Gauhati High Court has quashed a GST order against Ganapati Enterprise, ruling that a proper show cause notice under Section 73(1) and an opportunity for hearing were not provided. The decision relies on a prior coordinate bench ruling.
The Madras High Court has condoned a 291-day delay in Annai Medicals’ appeal against an assessment order, requiring an additional 10% pre-deposit. The court noted the petitioner’s genuine reason of unawareness due to the order being uploaded on the GST portal.
The Madras High Court has nullified a GST order against Sri Modern Agencies for Assessment Year 2020-21, citing the tax officer’s failure to consider a filed reply. The case is remitted for a fresh order.
The Jharkhand High Court has granted an interim stay on Goods and Services Tax (GST) proceedings against P. K. Agarwala, deeming a show cause notice (SCN) issued under Section 74 of the CGST Act, 2017, as prima facie without jurisdiction.
The Madras High Court condoned a 44-day delay in Form 10B audit report filing for Centre for Educare and Research Charitable Trust, citing the auditor’s Covid-19 illness. A Rs. 5,000 cost was imposed.
The Jharkhand High Court has set aside a reassessment order against Anvari Khatun, citing the absence of a mandatory Section 148A notice. The case is remanded for fresh consideration with proper procedure.
The Jharkhand High Court has set aside an order dismissing a GST appeal by J.J. Electrotech Private Limited, ruling that a one-day delay fell within the condonable period.
