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 Madras High Court has directed the Commissioner of Income Tax to grant a personal hearing and dispose of an appeal filed by Vadivelu Anbazhagan concerning an income tax demand of Rs. 8 lakh. The appeal for Assessment Year 2016-17 has been pending for over three years.
Chhattisgarh High Court voids Section 263 revision order against Shilphy Steels, ruling it invalid due to lack of reasonable hearing opportunity for the assessee.
Madras High Court remits Udhagamandalam Municipality’s GST case back to the AO for re-examination, after an erroneous filing by a former auditor and unread notices.
The Allahabad High Court has set aside a GST order against Vedika Guest House, ruling that personal hearings are not mere formalities and emphasizing proper notice delivery and due process.
Delhi High Court dismisses Mahavir Metal House’s plea against ITC fraud demand, citing statutory appeal and precedents on jurisdictional limits.
Madras High Court condones 544-day income tax appeal delay for Limras Lottery & Trading Company Pvt Ltd, citing business closure and counsel’s COVID-19 death.
Madras High Court dismisses R. Vijayan’s review petition seeking RTI compensation, finding no apparent error in prior ruling despite claims of delay and false information.
Delhi High Court rules Common Area Maintenance (CAM) charges fall under TDS Section 194C (works contract), dismissing Revenue’s appeal for Section 194-I (rent) in a landmark decision.
Delhi High Court allows partial pre-deposit relief to Lala Shivanath Rai Sumerchand Confectioner Pvt Ltd in GST ITC dispute, remanding case for merits.
The Delhi High Court has directed Lala Shivnath Rai Sumerchand Confectioner Pvt. Ltd. to appeal an ITC demand, citing concerns over potential duplication in an order concerning a sweetmeat shop and restaurant.
