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.
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 : The Delhi High Court quashed a POCSO FIR after noting that the relationship was consensual and the parties were married with a chi...
Goods and Services Tax : You Already Filed One Refund Application… So You Cannot File Another?” Bombay High Court Says GST Law Does Not Work That Way S...
Corporate Law : The article questions why West Uttar Pradesh has been denied a High Court Bench despite contributing the majority of pending cases...
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...
Goods and Services Tax : Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order. The Court quashed th...
Income Tax : Bombay High Court held that delay in filing Form No. 10 for claiming accumulation under Section 11(2) should be condoned where gen...
Goods and Services Tax : Karnataka High Court held that consolidated show cause notices under Sections 73 and 74 of the CGST Act can legally cover multiple...
Income Tax : The Delhi High Court held that additional documents already referred to in a criminal complaint can be filed later under Section 3...
Income Tax : The Delhi High Court held that shareholders of a foreign company cannot be taxed on the company’s rental income and capital gain...
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...
Writ Maintainable in Contract Dispute Where State Action Found Arbitrary; GST Rate Revision During Contract Execution Must Be Compensated: Court; Denial of GST Differential Refund Held Discriminatory Against Contractor;
Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner (Calcutta High Court) The writ petition challenged a show cause notice dated June 18, 2025 issued under Section 74 of the West Bengal Goods and Services Tax Act, 2017, along with a subsequent adjudication order dated November 04, 2025. The dispute arose from allegations that […]
The Court held that invoking Section 74 without alleging fraud or suppression makes the notice invalid. The key takeaway is that proper allegations are mandatory for serious GST proceedings.
Bombay High Court held that writ petition cannot be entertained in the face of availability of alternative remedy of approaching the NCLAT since claim of violation of principles of natural justice not established. Accordingly, writ petition dismissed.
Calcutta High Court held that reasonable belief of smuggling based on clandestine conduct and scientific purity of metal is justifiable. Accordingly, absolute confiscation of gold upheld as reasonable belief for seizure u/s. 123 duly established.
The court set aside GST orders after finding both original and appellate proceedings were effectively ex-parte. It held that the taxpayer must be given an opportunity to reply to the show cause notice before adjudication.
The Court held that payments cannot be denied credit merely because they were recorded under different accounting heads. It ruled that substantive relief under the Sabka Vishwas Scheme must prevail over technical classifications.
The Court directed the jurisdictional authority to consider the delay condonation request after PAN transfer. It held that the application must be decided in accordance with law.
The case examined whether ITC reversal made during inspection was voluntary. The Court held that the timing and presence of authorities indicated lack of voluntariness. It further restored proceedings to protect the Revenue’s statutory rights and allowed fresh action.
The case addressed whether stock discrepancies could be attributed to a sister concern. The Court held that absence of supporting evidence justified the VAT demand and confirmed the assessment.
