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 ...
Corporate Law : Kerala High Court dismisses writ petition challenging luxury tax assessment, citing the availability of a statutory appeal. ...
Income Tax : Delhi High Court directs NFAC to expedite pending appeals, expressing concern over prolonged delays in taxpayer cases, including a...
Goods and Services Tax : Madras High Court quashes GST order against P. Rajasekaran, citing violation of natural justice. Petitioner granted relief on depo...
Income Tax : Kerala HC dismisses EKK Infrastructure’s writ petition on cross-examination in an income tax case, ruling it premature. Read the...
Goods and Services Tax : Orissa High Court denies pre-arrest bail to GST Officer accused of embezzling ₹71.03 lakhs, citing the seriousness of the econom...
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 right to use radio frequency spectrum or its subsequent transfer covered under Clause (j) of Section 66E which was effective from 14.05.2016. Accordingly, compensation received during Financial Year 2015-2016 not leviable to service tax.
Jharkhand High Court held that show cause notice u/s 73(1) on mismatch in GSTR-3B and GSTR-2A issued on standard format without strucking off unnecessary particulars or without specifying contraventions is termed as vague.
Any payment towards output tax, whether self-assessed in the return or payable as a consequence of any proceeding instituted under the provisions of GST Laws, can be made by utilization of the amount available in the electronic credit ledger of a registered person
Delhi High Court held that as the petitioner was not given an opportunity to meet the case that it was not entitled to refund as the services provided by it was as an intermediary. Matter is remanded back to Appellate Authority as the order was passed in violation of principles of natural justice.
Calcutta High Court held that adjusting repair and maintenance charges as well as Municipal Taxes against rent payable without specific agreement between landlord and tenant to do so is unjustifiable.
Kerala High Court directed the First Appellate Authority to entertain the appeals preferred by the appellant against assessment order after collecting amounts due towards Kerala Legal Benefit Fund.
Bombay High Court held that there is no power available with the custom authorities to seal premises of any person, which are nothing but a form of immovable property.
Bombay High Court held that extended period of limitation not invocable as there was no suppression, misrepresentation or fraud committed by the assessee.
Soumyendra Nath Banerjee Vs Union of India (Calcutta High Court) Calcutta High Court didn’t entertained the writ petition under Article 226 of the Constitution of India as efficacious alternative remedy of appeal before the Appellate Authority under section 25 of PMLA Act, 2002 available. Facts- The petitioner is aggrieved by an order of provisional attachment […]
Allahabad High Court held that provisions of section 15 of the GST Act doesnt prescribe valuation of goods on the basis of eye estimation. Accordingly, impugned order based on such valuation is not sustainable.
