#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.

Omission of GST Rules 89(4B) & 96(10) Lapses Pending Proceedings: Bombay HC

Delhi HC Upholds Locker Search: ₹4.6 Cr Bullion & Jewellery Seizure Valid – CBDT Instruction No. 1916 No Shield

No Section 40(a)(i) Disallowance for Purchases from Foreign AEs without PE in India: Delhi HC

Delhi HC Warns GST Officials: No Access to Advocates’ Computers Without Consent

PF/ESI Deduction Denied for Late Deposit, Allowed for Holiday – 143(1) Adjustment Upheld

Employees contribution to EPF & ESI to be made on or before due date as per respective labour law

Madras HC Nixes Reassessment: Change of Opinion Cannot Justify Reopening

Claim of ITC in respect of delayed GSTR-3B allowed if return filed on or before 30.11.2021

Claim of ITC within period prescribed u/s. 16(5) allowed even on delayed GSTR-3

Not a Wholesale Trader: 3% Tolerance Adopted – Karnataka HC in TP Case

Delhi HC clarifies GST Order Validity, Email Service & Consolidated SCNs

Taxpayer Shouldn’t Suffer for Professional’s Mistake – HC condones Form 10B Delay

Karnataka HC Sets Aside GST Order Over Ignored Returns, ITC Forms

Orissa HC Stays GST ISD Demand of ₹231 Crore
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.
