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...
Gujarat High Court held that transfer order passed under section 127 of the Income Tax Act tenable in law since the same is passed after giving proper opportunity of being heard to the petitioner. Accordingly, transfer order upheld and petition dismissed.
Calcutta High Court rules DGGI cannot initiate a parallel GST investigation for periods already audited by State GST authorities. This prevents multiple inquiries by different agencies for the same tax period.
The issue involved in the present petition is that the Electronic credit ledger of the petitioner was blocked by the impugned order dated 26.03.2025, by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017.
Madras High Court condones 72-day appeal delay for Red Rose Garments, citing an ex-parte GST order remaining unnoticed on the portal as a genuine reason.
Allahabad HC rules buyers can claim ITC even if suppliers default on tax payments/returns, provided buyer complied. Department must pursue defaulting supplier.
Kerala High Court mandates hearing foreign nationals before restricting movement under the Foreigners Act, reinforcing Article 21 rights and procedural fairness.
Gujarat High Court rules refunds under Vivad Se Vishwas Act are entitled to Section 244A interest for delayed payment, citing Supreme Court precedent.
The Madras High Court dismissed a writ petition, upholding a CESTAT order that a complainant lacked locus standi to appeal a customs ruling not directly affecting them.
Madras High Court sends Inox Air Products’ GST classification case back to AAAR, citing insufficient reasoning on whether plant is movable or immovable property.
Orissa High Court sets aside NFAC assessment order for Ramshankar Mahapatra, ruling inadequate 4-day notice violated natural justice and 7-day SOP.
