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...
Rajasthan High Court stays final order in Ram Babu Agarwal’s reassessment case, citing time-barred notice under Section 148. Proceedings may continue, pending reply.
Bombay High Court permits K.S. Bilawala to file a revised tax return, ruling that “genuine hardship” under Section 119(2)(b) of the IT Act should be interpreted liberally.
Punjab & Haryana HC dismissed a writ petition in Red Chilli International Sales vs. ITO, holding that interference at the notice stage under Section 148 is unwarranted.
Madras HC voids order rejecting compounding plea, citing no time limit under Sec. 279(2) of Income Tax Act.
Madras HC voids reassessment, ruling change of opinion beyond 4 years is illegal. No non-disclosure by Saravana Stocks found.
Bombay HC voids reassessment notice, citing lack of proof of undisclosed material facts by Hindustan Lever Ltd.
Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year.
Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled delivery challan.
Delhi High Court directs DGST to process Truth Fashion’s GST refund within three weeks, subject to verification and potential statutory appeals.
Delhi High Court directs DGST to process Truth Fashion’s GST refund of ₹18.33 lakh with statutory interest, rejecting delay due to a pending appeal.
