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 held that Madurai Corporation has not right to demand property tax from Railway Land Development Authority since such levy of property tax would fall foul of Article 285(1) of the Constitution of India.
Delhi High Court dismisses DGGI’s plea to recall Rakesh Goyal’s bail in a GST fraud case, citing chargesheet filing as a change in circumstances.
Sikkim High Court permits refund of unutilized ITC on business closure under GST. Decision raises questions on statutory limits and potential disputes.
The matter was examined on the GST Portal, and it was verified that several consignments were delivered in two-wheelers, three-wheelers or cars. The registration numbers of many vehicles declared to have transported the goods from outside the State were found to be fake.
Uttarakhand High Court rules GST confiscation invalid if solely based on driver’s reply without owner’s hearing, citing Section 130(4) CGST Act violation.
Allahabad High Court stays an order against Sri Sai Vishwas Polymers, ruling it invalid as it was passed after the omission of GST Rule 96(10) without a saving provision.
Bombay High Court stays GST demand on assignment of long-term leasehold rights, citing Gujarat High Court’s view on immovable property transfers.
Jharkhand High Court enhanced the amount of permanent alimony by directing to pay a sum of Rs. 50,000 per month to wife who has no other source of income and Rs. 40,000 per month to son who is suffering from Autism.
Calcutta High Court overturns Section 148A(d) income tax order for AY 2018-19, citing natural justice violation due to lack of personal hearing. Case remanded for re-evaluation.
Andhra Pradesh High Court directs magistrates to follow Supreme Court guidelines on mechanical remands for social media posts, emphasizing preliminary inquiries and free speech.