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 HC halts state GST notice against DRJ Petrochem due to ongoing DGGI investigation. No coercive action allowed.
Kerala HC directs petitioner to raise objections to GST show cause notice before Adjudicating Authority; reply time extended by two weeks from judgment.
Bombay HC quashes tax notices issued to deceased Amjad Ahmed Shaikh. Court emphasizes notices to dead are void, allowing fresh action. The court dismissed revenue’s explanation regarding correspondence with the chartered accountant, stating it did not justify issuing notices to a deceased person.
Bombay High Court confirms full disallowance of expenses on unproven purchases, citing failure to prove genuineness and reliance on precedent.
Delhi HC addresses BCI appeal on Deayoung Jung’s enrolment. Reciprocity, AIBE results, and compliance issues are highlighted in the order.
Calcutta High Court sets aside GST penalty for goods detention, finding no evidence of tax evasion or misclassification by the appellant.
Bombay HC dismisses tax appeals below new monetary limits (Circular 9/2024), finding exceptions (Circular 5/2024) apply prospectively, not to pending cases.
Gujarat High Court quashes assessment order citing violation of faceless assessment rules and natural justice under Section 144B of Income Tax Act.
Delhi HC sets aside income tax assessment for AY 2018-19 due to non-issuance of mandatory show cause notice and draft order under Section 144B of the IT Act.
Karnataka High Court sets aside GST order against Balaji Packaging, allowing reconsideration under Section 73 to avail Amnesty Scheme benefits.
