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...
The Kerala High Court ruled that government sanction is not required to prosecute police officers for custodial torture, as such acts are outside official duty.
Delhi High Court sets aside GST show-cause notice against Thales India regarding tax liability on seconded employees, citing CBIC circular and prior judicial precedent
Allahabad High Court overturns GST penalty on Anchor Health for e-way bill date mismatch, ruling no tax evasion in inter-branch stock transfer.
Delhi High Court upholds CIT(A) decision, allowing Section 80JJAA and prior period expense deductions for International Tractors Ltd., overturning ITAT remand.
Delhi High Court affirms CIT(A)’s decision to delete additions for unexplained time deposits, highlighting broad appellate powers and factual error by AO.
Bombay High Court sets aside Section 148 tax notice for Caishen Enterprise LLP, ruling it invalid as it was not issued by a Faceless Assessing Officer.
Karnataka High Court held that non-commercial educational signage is not covered within the Karnataka Municipal Corporation Act, 1976 and hence advertisement tax u/s. 134 not leviable on the same.
Karnataka High Court sets aside GST demand on Aavanti Solar, remitting case for reconsideration due to non-consideration of key circular on liquidated damages.
Bombay High Court grants relief to Magna Automotive India and others, following the precedent set in the M/s. Sundyne Pumps and Compressors India Pvt. Ltd. case.
Delhi High Court upholds a ₹285 crore penalty against a GST consultant involved in a large-scale fake Input Tax Credit (ITC) fraud, emphasizing the gravity of such offenses.
