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 rules assessment reopened under Section 147, completed under 143(3), is invalid if mandatory Section 143(2) notice isn’t issued.
Madras High Court sets aside GST demand and bank attachment on Tvl. Arun Medicals, citing natural justice violation and allowing the petitioner to present their case.
Madras High Court closes petitions challenging premature GST demand, noting the Revenue deferred recovery, allowing time for the assessee to file a statutory appeal.
Gauhati High Court sets aside GST demand against Merle Construction, ruling summary SCN insufficient; stresses proper notice and hearing as per Section 73.
Delhi High Court mandates re-inspection and hearing for VS Enterprises after GST registration suspension notice, citing business not at declared place.
Jammu Kashmir High Court held that GST is leviable on rental income received by renting out hotel premises to the Police Department of Government of Jammu and Kashmir. Thus, Department of Home directed to reimburse the GST amount.
Property tax couldn’t be levied without following statutory assessment procedure under Section 233 of Kerala Municipality Act, 1994 as in the absence of a valid levy, there could not have been an assessment to tax
Gujarat High Court held that assessee is not at fault for delay caused in filing the return of income claiming the refund of TDS as no tax was payable by the petitioners on the amount of interest under section 194LA of the Act, 1961. Accordingly, interest u/s. 244A of the Income Tax Act duly admissible.
Karnataka High Court held that Gram Panchayat has no jurisdiction to impose property tax on properties situated within a notified industrial area governed by the Karnataka Industrial Areas Development Act, 1966 [KIAD Act]. Accordingly, writ petition is allowed.
Calcutta High Court dismisses Rampada Pradhan’s petition challenging anti-dumping duty final findings after the definitive levy notification was published.
