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.
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 : The Delhi High Court quashed a POCSO FIR after noting that the relationship was consensual and the parties were married with a chi...
Goods and Services Tax : You Already Filed One Refund Application… So You Cannot File Another?” Bombay High Court Says GST Law Does Not Work That Way S...
Corporate Law : The article questions why West Uttar Pradesh has been denied a High Court Bench despite contributing the majority of pending cases...
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...
Goods and Services Tax : Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order. The Court quashed th...
Income Tax : Bombay High Court held that delay in filing Form No. 10 for claiming accumulation under Section 11(2) should be condoned where gen...
Goods and Services Tax : Karnataka High Court held that consolidated show cause notices under Sections 73 and 74 of the CGST Act can legally cover multiple...
Income Tax : The Delhi High Court held that additional documents already referred to in a criminal complaint can be filed later under Section 3...
Income Tax : The Delhi High Court held that shareholders of a foreign company cannot be taxed on the company’s rental income and capital gain...
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...
The court ruled that mere suspicion and marital discord do not meet the legal threshold for abetment of suicide. It emphasized the need for clear proof of instigation and proximate cause.
The Court held that authorities cannot initiate confiscation under Section 130 without completing detention proceedings under Section 129. It ruled that bypassing statutory procedure renders the action invalid.
The Court ruled that reversal of ITC after a long delay does not negate interest liability. It emphasized that interest arises from the time of wrongful claim until reversal. Key takeaway: delayed correction does not absolve liability.
The Court held that service of notice solely through the GST portal is not valid where the taxpayer is not monitoring it. It set aside the ex-parte assessment for lack of proper service.
The case addressed whether a demand based on a draft order can be enforced. The Court held that tax liability crystallizes only after final assessment. Key takeaway: draft orders have no enforceable value.
The court examined allegations of fraudulent ITC claims and granted bail after noting that the investigation had been completed. The ruling highlights that continued custody is not necessary once key investigative steps are over.
The Court found no separate evidence linking the employee to wrongdoing beyond what was considered for the employer. It ruled that penalty cannot be sustained without independent justification.
The Court held that rejecting an appeal for wrong jurisdiction without proper mechanism was a mistake. It restored the appeal and directed its transmission to the correct authority.
The court held that recovery proceedings cannot continue without considering the taxpayer’s objections. Authorities must decide representations before enforcing attachment.
The issue involved limitation for initiating proceedings where no statutory time limit exists. The Court upheld that actions must still be within a reasonable period. The takeaway is that absence of explicit limitation does not permit indefinite action.
