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 case involved reopening of assessment based on issues already examined during scrutiny. The Court held that reassessment without new material is invalid. It ruled that reopening on the same facts amounts to impermissible action.
The case involved denial of ITC based on limitation under Section 16(4) of the CGST Act. The Court held that the retrospective amendment introducing Section 16(5) allowed ITC within an extended timeline. It ruled that orders rejecting ITC solely on limitation grounds were unsustainable.
The Court found that the rejection was only a communication and not a legally valid order. It remitted the matter for fresh decision after proper hearing and consideration of all issues.
The case involved cancellation of GST registration due to non-filing of returns. The Court held that restoration should be considered once the taxpayer complies with filing and payment requirements.
The Court examined whether a single notice covering multiple years was valid. It held that differing limitation periods make such notices prejudicial and upheld separate adjudication.
The Court examined whether additions based on a seized document were valid. It held that lack of investigation and inconsistencies rendered the additions unsustainable.
The company could not claim the concessional GST rate of 0.1% under Notification No. 41/2017-IT(Rate), as the supply of HDPE drums was made to a chemical manufacturer rather than directly to the registered merchant exporter.
The issue involved incorrect computation of interest on IGST refunds. The Court held that authorities failed to follow statutory provisions under Section 56. The key takeaway is that interest must be calculated strictly as per law.
The issue involved an ex-parte GST order demanding ITC reversal without proper notice. The Court held that absence of opportunity to respond violated principles of natural justice. The key takeaway is that hearing is mandatory before passing adverse orders.
The case involved allegations of fraudulent ITC through fake invoices. The Court granted bail noting absence of direct evidence showing personal benefit to the accused. The key takeaway is that lack of direct gain can influence bail decisions in economic offences.
