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...
Calcutta High Court overturns Tribunal’s order for fresh VAT assessment in Jharna Saha case, ruling it’s time-barred due to original notice failure.
Delhi High Court upholds transfer of assessment jurisdiction to Faridabad for Alta Vista Info Solutions, citing connections to a search operation and director.
Delhi High Court mandates SS Enterprises to appeal a Rs. 36 lakh GST penalty and receive “relied upon documents” for a fair hearing, addressing procedural and ITC fraud allegations.
Calcutta High Court grants interim relief in a GST appeal due to an unconstituted Tribunal, requiring a 10% additional tax deposit for demand stay.
Andhra Pradesh High Court rules GST notices issued in the name of a deceased assessee are not validly served on legal heirs, setting aside a demand and remanding the case for proper notice.
An Income Tax appeal is dismissed based on CBDT circulars, as the tax effect falls below the ₹2 crore threshold, clarifying tax calculation rules.
Delhi High Court stays challenge to GST limitation extension notifications, pending Supreme Court decision on the validity of similar Central and State tax notifications.
Allahabad High Court quashes GST order against Star Enterprises due to show cause notice being uploaded in the wrong portal tab, denying a fair hearing.
Delhi High Court dismisses Dev Enterprises’ writ petition against a GST demand, citing an incomplete reply. The court directs the assessee to pursue an appeal as the proper remedy.
Delhi High Court asks Fresh Feel Apparels to appeal a tax demand order, leaving the validity of the underlying GST notification for Supreme Court.