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...
Rajasthan High Court rules telecom towers and pre-fabricated buildings are capital goods, eligible for GST/CENVAT input tax credit, citing Supreme Court precedent.
Kerala HC directs Income Tax Commissioner to decide Unitac Energy’s Section 154 rectification petition within three months.
Patna High Court sets aside delayed tax proceedings under Finance Act, 1994 due to failure to act within timeline prescribed in Section 73(4B).
Madras High Court rules that a taxpayer with a writ petition pending on disputed interest is eligible for the Vivad Se Vishwas scheme, quashing rejection & directing processing.
Kerala High Court rules that provisional attachment under Section 83 of CGST Act cannot extend beyond one year, and fresh attachment on the same facts is not allowed.
Kerala HC dismisses writ petition challenging income tax assessment over disputed notice service. Court rules issue is a disputed fact not for writ. Directs taxpayer to file statutory appeal, granting one month.
Madras HC allows Akshaya Meditech to file delayed GST appeal (210 days), accepting reason of notice/order only on portal. Orders additional 15% deposit (total 25%) to condone delay.
Orissa High Court condoned delay in GST registration revocation, ordering consideration upon payment of all dues.
Punjab & Haryana HC allows rectification of GST orders under Section 16 amendments with retrospective effect. Taxpayers can apply until April 15, 2025.
ACIT Vs Dalmia Cement (Bharat) Limited (Madras High Court) Re-Assessments Possible even after concluded assessment u/s 153A: Madras High Court’s Landmark Ruling in ACIT v. Dalmia Bharat Ltd. Overview: This is a significant tax law case concerning the reopening of income tax assessments beyond the normal limitation period of four years. The Division Bench of the […]
