#high court judgments
Log in to FollowLatest high court judgments, important court rulings, legal principles, case-law developments and expert analysis across tax and corporate laws on TaxGuru.

System Glitch No Excuse- Refund Cannot Be Blocked by CPC Limitations

No Section 271(1)(c) Penalty on Estimated Bogus Purchases Additions: Bombay HC

No Reassessment for 2015–16 If Notice Issued on or After 1st April 2021: Karnataka HC

Exporter’s Refund Rejection Quashed By Delhi High Court- Date Of LUT Timing Held Irrelevant

Penalty quashed u/s 129 of CGST Act for solely relying on supplier’s statement

Central and State Tax Authorities both cannot conduct audit on same subject matter: Section 6(2)(b) of CGST Act violated

Cancellation of GST registration for non-compliance of some procedural requirements not justifiable

Assessment order under GST quashed as passed beyond show cause notice

Derogatory Use of PM’s Name Not Protected Free Speech; HC Upholds FIR Against Neha Singh Rathore

Opportunity of being heard granted as assessment completed on best judgement due to non-response by petitioner

Reopening u/s. 148 quashed as genuineness of loan already established

Section 271(1)(c) cannot be imposed on ad hoc estimation of bogus purchases

Freight reimbursement not form part of sale price for sales tax: Bombay HC

Allahabad HC Allows GST Appeal Using Electronic Credit Ledger Pre-Deposit
Explore the latest high court judgments on TaxGuru with coverage of important judicial decisions, legal principles and case-law developments across taxation, corporate and commercial laws. The page helps professionals, taxpayers and businesses follow significant rulings, understand the reasoning adopted by courts and tribunals, and assess the practical impact on compliance and litigation.
