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...
Bombay High Court stays GST levy on assignment of MIDC leasehold rights, citing pending legal challenges and Gujarat HC ruling on classification.
Delhi High Court sets aside Section 148A(d) order and 148A(b) notice for Devat And Ram Company, finding AO rejected assessee’s response based solely on portal information.
Madras High Court permitted Thirumalai Balaji Constructions to file a delayed GST appeal, mandating a 25% pre-deposit of the disputed tax for 2017-18, 19-20, & 20-21.
Delhi High Court sets aside tax order against Kiran Agarwal, citing procedural lapses. Broader challenge to GST notifications awaits Supreme Court ruling.
Madras High Court quashes order freezing personal bank account of M. Jaiganesh, President of Dayton Club, in tax default case, clarifying separate liability.
Madras High Court sets aside ex parte GST demand against South India Developers LLP, citing lack of hearing opportunity. Re-hearing scheduled for July 7, 2025.
Madhya Pradesh High Court rules “Supply Affording Charges” and “Electrification Charges” recovered by electricity companies are capital receipts, citing Supreme Court precedents.
Delhi High Court dismisses A.S. Builders’ challenge to a GST demand. The assessee failed to utilize a personal hearing opportunity, leading to the dismissal.
Delhi High Court examines if External Development Charges (EDC) paid to Haryana Shahari Vikas Pradhikaran (HSVP) attract TDS under Section 194C of the Income Tax Act, citing judicial precedents.
Bombay High Court quashes dowry and cruelty charges against husband’s relatives due to vague allegations, while upholding charges against the husband amidst ongoing divorce proceedings and specific spousal abuse claims.