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...
Delhi High Court rules taxpayer who responded to GST SCNs via portal previously cannot claim unawareness for a later assessment year.
Kerala HC stays coercive recovery based on protective tax assessment, citing Supreme Court precedent against protective recovery during appeal.
Allahabad High Court remands GST appeal for re-consideration of limitation period, citing Section 14 of the Limitation Act and Supreme Court precedents.
Orissa HC to hear dispute on GST Section 74 invocation despite voluntary ITC reversal before audit, examining jurisdictional issue and potential benefit under S. 128A.
Bombay HC directs refund adjusted against demand, rules adjustment illegal as 20% paid & appeal pending, citing CBDT circulars & court precedent.
Allahabad High Court rules that only downloading Part A of the e-way bill without completing Part B doesn’t absolve GST liability.
Orissa High Court condones delay in seeking GST registration revocation, citing precedent and petitioner’s willingness to pay dues, directs reconsideration.
Bombay HC examines Coca-Cola’s challenge to a GST demand regarding sales discounts. Court grants interim stay, questioning revenue’s interpretation of GST valuation rules.
Kerala High Court dismisses firm’s challenge to GST order, stating failure to use hearing opportunity differs from denial; directs firm to use appeal.
Allahabad High Court grants bail to GST fraud accused in Gangster Act case, noting prior SC bail in predicate offenses and citing recent Supreme Court ruling.
