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.
Income Tax : Explore February 2025's key income tax rulings covering issues like R&D deductions, secondment taxability, trust exemptions, and d...
Goods and Services Tax : February 2025 GST Case Law Compendium covers significant High Court and Supreme Court judgments on key GST issues. Orders issued u...
Corporate Law : Explore key landmark civil cases in India, including their legal impact on constitutional rights, reservations, governance, and wo...
Corporate Law : Kerala High Court quashes order restricting a woman's liberty, stating participation in protests is not sufficient reason to curta...
Income Tax : Delhi HC ruled WGF Financial Services can't claim bad debt deduction under Sec. 36(1)(vii) as furnishing guarantees wasn't its reg...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...
Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...
Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...
Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...
Goods and Services Tax : Calcutta High Court allows rectification of ITC claims under amended Section 16(5) of WSBGST/CGST Act, citing new cut-off dates fo...
Goods and Services Tax : Jharkhand High Court directs tax authorities to refund excess tax retained after assessment reduction, ruling it violates Articles...
Service Tax : Delhi High Court holds that lack of proof of notice service cannot justify disqualification under Sabka Vishwas Scheme, directing ...
Goods and Services Tax : Calcutta High Court sets aside GST appeal dismissal due to delay, citing procedural lapses and judicial precedents. Read key case ...
Goods and Services Tax : Orissa High Court sets aside a GST adjudication order, citing non-consideration of the assessee’s reply. The case is remanded fo...
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...
Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...
Delhi High Court held that rule 89(4) of the Central Goods and Services Tax Rules, 2017 applies only in case of zero rated supply of goods or services, without payment of tax under bond or letter of undertaking. Accordingly, provisions are inapplicable to cases of refund of integrated tax paid on zero rated supply.
Kerala High Court held that as the nature of the land of the petitioner has been permitted to be changed pursuant to passing of a statutory order under the Kerala Land Utilisation Order, 1967, the competent authority is bound to re-assess the rate of Basic Tax in respect of the land
Kerala High Court held that there cannot be an automatic demand for property tax without fixing the tax payable in accordance with the procedure provided in the Act and the Rules. Accordingly, demand of property tax without assessment of the property is untenable in law.
Madras High Court set aside the orders calling upon the petitioner to remit arrears of property tax as no notice was issued prior to passing order of re-assessment under section 137B of the Chennai City Municipal Corporation Act.
Calcutta High Court’s examination of Gurbux Singh Gupta Vs State of West Bengal scrutinizes GST Act enforcement, focusing on a vehicle’s seizure under Section 129. The case debates documentation validity and penalty imposition, emphasizing procedural adherence and legal interpretations within GST’s framework.
Allahabad High Court in Madhyamik Shiksha Parishad vs. CESTAT, allows revival of appeal before CESTAT subject to payment of Pre-Deposit
Explore the Calcutta High Courts ruling in Paarabhu Dayal Jajoo vs Deputy Commissioner, dismissing a writ petition on grounds of alternative remedy under the GST Act and violation of natural justice principles.
High Court held that the Order of Appellate Authority allowing refund to assessee cannot be ignored solely because Revenue decided to challenge the order allowing refund, directed the Revenue to disburse refund along with interest and clarified that Revenue is not precluded from availing any remedy and in case Revenue succeeds they would be entitled to recovery the amount disbursed.
Gujarat High Court directed the petitioner to furnish their reply as second show cause notice already issued by the department containing the reasons for cancellation of GST registration.
Delhi High Court’s ruling on Classic Decorators’ appeal for a pre-deposit waiver against a limitation-barred service tax demand order