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...
Thus, a substantial portion of the cause of action has accrued at Kolkata. Applying the principle of forum convenience, it would be appropriate if the petitioner was relegated to availing of the remedies at Kolkata.
Delhi High Court hears a suit regarding a business dispute between directors of Paramount Coaching Centre involving allegations of setting up a competing venture.
Uttarakhand High Court held that order is invalid since the same is passed invoking the provisions of rule 96(10) of the Central Goods and Services Tax Rules, 2017 [CGST Rules] after the same was omitted on 8th October 2004.
Madras High Court overturns wilful defaulter tag on former IAS officer, citing lack of evidence linking him to company’s financial fraud.
Court dismisses writ petition against a GST show cause notice for ₹4.37 Cr, citing the rule of alternate remedy. Decision references Supreme Court rulings on bypassing statutory appeals.
Bombay High Court held that as per the terms and conditions of the agreement, the assessee was required to pay 5% of the receipt of the assessee and not on 5% of the gross advertising bills. Accordingly, infrastructure fee deduction restricted to 5% of receipt.
Allahabad High Court sets aside a ₹50k GST demand issued in the name of a deceased proprietor, ruling proceedings against a dead person are void ab initio.
Patna High Court held that extended period of limitation of five years under proviso to Sub-Section (1) of Section 73 of the Finance Act, 1994 in as much as transactions were not disclosed in ST-3 and relevant information were not provided to taxing authority.
Patna High Court held that order passed by the State Authority sustained since that there is no violation of principles of natural justice much less any violation of the statutory provisions as contained in sub-section (4) of Section 75 of the CGST/ BGST Act, 2017.
Allahabad High Court sets aside a tax demand against Vibhuti Tyres, citing a violation of Section 75(7) of the GST Act as the final demand exceeded the show-cause notice amount.
