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...
The Allahabad High Court has quashed VAT assessment orders against Lifestyle International Pvt. Ltd., slamming the assessing authority for verbatim repetition and ignoring remand directions, ordering action by the Principal Secretary.
Delhi High Court directs CGST Department to release Rs. 5 Cr GST ITC refund with interest to JVG Technology, citing no pending appeal against appellate order.
Orissa High Court allows an assessee to file a delayed reply to a CGST notice, citing ongoing medical treatment as a valid reason. Opportunity for hearing granted.
Madras High Court restores a GST appeal dismissed for a 27-day delay, emphasizing a liberal approach to condoning delays and ordering disposal on merits.
Patna High Court voids GST demand against Binod Traders, ruling that uploading summary show-cause notice on portal alone violates Section 169 BGST Act.
Madras High Court orders fresh GST assessment for Alfa Flugs Electrodes, citing lack of input mismatch data and hearing; demands 10% deposit.
Calcutta High Court quashes Income Tax reassessment against Srei Equipment Finance, affirming IBC’s overriding effect post-resolution plan approval.
The Calcutta High Court ruled that cargo handling, when part of a composite mining agreement, cannot be taxed separately. The court also addressed service tax demands on mining services, affirming partial payments and remanding other aspects.
The Madras High Court has conditionally remanded an order denying GST Input Tax Credit (ITC) to Bahadur Gajendra Kumar Jain due to non-compliance with Circular No. 183/2022. The petitioner must remit 25% of the disputed tax to get a fresh hearing.
The Andhra Pradesh High Court has ruled that a GST assessment order and subsequent provisional attachment are invalid if they lack the Assessing Officer’s signature and a Document Identification Number (DIN).
