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 Bombay High Court dismissed a writ petition against an income tax assessment order, stating the petitioner failed to exhaust statutory appeal remedies and presented no extraordinary circumstances.
Delhi High Court upholds addition for unpresented cheques as bogus credits in Harsha Associates case, emphasizing factual evidence in tax disputes.
Delhi High Court quashes Income Tax notice, ruling a pen drive with FY 2014-15 data cannot justify reassessment for AY 2019-20.
Guwahati High Court grants bail to Aniket Sovasaria, accused in a ₹6.12 crore GST input tax credit fraud, citing non-compliance with arrest procedures and existing judicial precedents.
Madras High Court sets aside an order rejecting Tvl. Kajah Enterprises’ GST rectification application, citing a lack of reasons and denial of a proper hearing, reinforcing natural justice principles.
Delhi High Court mandates GST officials to specify exact provisions violated in show cause notices, modifying retrospective cancellation for Rasi Innovation Pvt Ltd.
Delhi High Court halts ₹10.35 Cr GST demand on Competition Commission of India, citing precedent that regulatory bodies not engaged in business are exempt.
Delhi High Court sets aside special audit order against DHL Express India, citing lack of proper hearing. The ruling highlights judicial scrutiny of GST procedural adherence and ongoing Supreme Court challenges to notification validity.
Patna High Court held that order is liable to be set aside since authority has failed to determine liability within prescribed period of one year u/s. 73(4B)(b) of the Finance Act without any justifiable reasons. Accordingly, order set aside and demands quashed.
The Andhra Pradesh High Court has set aside a GST assessment order against Andhra Cotton Stores for the absence of a Document Identification Number (DIN), allowing fresh proceedings.
