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.
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 : The Delhi High Court quashed a POCSO FIR after noting that the relationship was consensual and the parties were married with a chi...
Goods and Services Tax : You Already Filed One Refund Application… So You Cannot File Another?” Bombay High Court Says GST Law Does Not Work That Way S...
Corporate Law : The article questions why West Uttar Pradesh has been denied a High Court Bench despite contributing the majority of pending cases...
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...
Goods and Services Tax : Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order. The Court quashed th...
Income Tax : Bombay High Court held that delay in filing Form No. 10 for claiming accumulation under Section 11(2) should be condoned where gen...
Goods and Services Tax : Karnataka High Court held that consolidated show cause notices under Sections 73 and 74 of the CGST Act can legally cover multiple...
Income Tax : The Delhi High Court held that additional documents already referred to in a criminal complaint can be filed later under Section 3...
Income Tax : The Delhi High Court held that shareholders of a foreign company cannot be taxed on the company’s rental income and capital gain...
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 Court quashed the notice as it was based on a factually incorrect audit premise and lacked specific details. It held that vague notices violate natural justice and cannot sustain tax demands.
The judgment reiterates that additions under Section 68 cannot be based on presumptions or suspicion without supporting evidence. It held that the Assessing Officer must bring material on record before rejecting explanations.
The Court held that cash cannot be seized under GST provisions as it is excluded from the definition of “goods” and was not shown to be relevant to any proceedings. It directed immediate return of the seized amount, emphasizing limits on seizure powers.
Interest on customs refund was not automatic and depends on whether there was delay in processing attributable to the department, while granting relief in cases where reassessment and refund were delayed and denying it where refunds were issued within the statutory period.
The Court found that the petitioner was not given adequate time or opportunity to respond. It ruled that rejection without following procedural safeguards is invalid. The decision reinforces adherence to due process.
The Court granted bail noting that allegations were primarily based on documentary evidence and investigation was largely complete. It held that further custodial interrogation was not necessary.
The Court set aside the GST order as it was issued before the date fixed for hearing, denying the petitioner an opportunity to respond. The ruling highlights the importance of adhering to procedural timelines.
The Court declined to interfere with the GST demand order as the petitioner had not availed the appellate remedy. It emphasized that disputes relating to adjudication must be addressed through statutory channels. The ruling reinforces the primacy of appellate remedies in tax matters.
The court held that reopening of assessment was invalid since the deduction issue was already settled in favour of the assessee. It ruled that reassessment cannot be based on an issue covered by binding precedent.
The case examined whether one officer can perform dual roles in GST proceedings. The court held that such overlap violates natural justice and set aside the appellate order.
