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...
Delhi High Court set aside a GST demand against Fair Deal Cars Pvt. Ltd. due to the lack of a pre-consultation notice (DRC-01A), granting the petitioner a fresh hearing opportunity.
Calcutta High Court dismisses Beacon Tiles’ petition for Rs. 15.44 lakh dues from Bidhannagar Municipal Corporation due to lack of completion certificate and disputed liability.
Delhi HC dismissed Jain Bhadri Graphics’ plea against GST demand for fictitious firms & fraudulent ITC, ruling the adjudicating authority had jurisdiction & directing the assessee to appeal.
Gujarat High Court issues returnable notice on a writ petition challenging a Section 130 GST confiscation order where MOV forms were issued two months after vehicle detention.
Calcutta High Court upholds reopening of assessment for a company receiving cash credit from a shell entity providing bogus LTCG/STCG, citing valid reasons and assessee’s failure to explain the transaction.
Gujarat High Court quashes faceless assessment order for Maa Padmavati Exports, citing tax unit’s disregard for earlier order on cross-examination.
Allahabad High Court upholds GST demand exceeding show cause notice, citing taxpayer’s failure to explain discrepancies or produce requested documents.
Orissa High Court sets aside rejection of Harsheel Auto Planet’s GST appeal over pre-deposit, directs re-hearing on merits after allowing deposit.
A BPCL vendor successfully challenges GST detention for MPD machines in transit. The court found no tax evasion as e-way bill was generated before detention order and goods were for stock transfer, not sale.
Delhi High Court sets aside a GST demand order against B R Ceramics, directing appellate review. The validity of key GST notifications remains sub-judice in Supreme Court.